89R3910 CS-D
By: Hughes S.B. No. 675
A BILL TO BE ENTITLED
AN ACT
relating to identifying information required to be included in an
application for an exemption from ad valorem taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by amending
Subsections (f) and (j) and adding Subsection (j-1) to read as
follows:
(f) The comptroller, in prescribing the contents of the
application form for each kind of exemption, shall ensure that the
form requires an applicant to furnish the information necessary to
determine the validity of the exemption claim. The form must
require an applicant to provide the applicant's name and driver's
license number, personal identification certificate number,
license to carry a handgun number, or social security account
number. If the applicant is a charitable organization with a
federal tax identification number, the form must allow the
applicant to provide the organization's federal tax identification
number in lieu of a driver's license number, personal
identification certificate number, license to carry a handgun
number, or social security account number. The comptroller shall
include on the forms a notice of the penalties prescribed by Section
37.10, Penal Code, for making or filing an application containing a
false statement. The comptroller shall include, on application
forms for exemptions that do not have to be claimed annually, a
statement explaining that the application need not be made annually
and that if the exemption is allowed, the applicant has a duty to
notify the chief appraiser when the applicant's entitlement to the
exemption ends. In this subsection:
(1) "Driver's license" has the meaning assigned that
term by Section 521.001, Transportation Code.
(2) "License to carry a handgun" means a license
issued under Subchapter H, Chapter 411, Government Code.
(3) "Personal identification certificate" means a
certificate issued by the Department of Public Safety under
Subchapter E, Chapter 521, Transportation Code.
(j) In addition to the items required by Subsection (f), an
application for a residence homestead exemption prescribed by the
comptroller and authorized by Section 11.13 must:
(1) list each owner of the residence homestead and the
interest of each owner;
(2) state that the applicant does not claim an
exemption under that section on another residence homestead in this
state or claim a residence homestead exemption on a residence
homestead outside this state;
(3) state that each fact contained in the application
is true;
(4) include a copy of the applicant's driver's
license, [or] state-issued personal identification certificate, or
license to carry a handgun unless the applicant:
(A) is a resident of a facility that provides
services related to health, infirmity, or aging; or
(B) is certified for participation in the address
confidentiality program administered by the attorney general under
Subchapter B, Chapter 58, Code of Criminal Procedure;
(5) state that the applicant has read and understands
the notice of the penalties required by Subsection (f); and
(6) be signed by the applicant.
(j-1) A chief appraiser shall destroy a copy of a driver's
license, state-issued personal identification certificate, or
license to carry a handgun required to be submitted by a person
under this section on the written request of the person.
SECTION 2. Sections 11.43(f) and (j), Tax Code, as amended
by this Act, apply only to an application for an exemption from ad
valorem taxation filed on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2025.