| 1 | 1 | | 89R3910 CS-D |
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| 2 | 2 | | By: Hughes S.B. No. 675 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to identifying information required to be included in an |
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| 10 | 10 | | application for an exemption from ad valorem taxation. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 11.43, Tax Code, is amended by amending |
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| 13 | 13 | | Subsections (f) and (j) and adding Subsection (j-1) to read as |
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| 14 | 14 | | follows: |
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| 15 | 15 | | (f) The comptroller, in prescribing the contents of the |
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| 16 | 16 | | application form for each kind of exemption, shall ensure that the |
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| 17 | 17 | | form requires an applicant to furnish the information necessary to |
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| 18 | 18 | | determine the validity of the exemption claim. The form must |
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| 19 | 19 | | require an applicant to provide the applicant's name and driver's |
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| 20 | 20 | | license number, personal identification certificate number, |
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| 21 | 21 | | license to carry a handgun number, or social security account |
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| 22 | 22 | | number. If the applicant is a charitable organization with a |
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| 23 | 23 | | federal tax identification number, the form must allow the |
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| 24 | 24 | | applicant to provide the organization's federal tax identification |
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| 25 | 25 | | number in lieu of a driver's license number, personal |
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| 26 | 26 | | identification certificate number, license to carry a handgun |
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| 27 | 27 | | number, or social security account number. The comptroller shall |
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| 28 | 28 | | include on the forms a notice of the penalties prescribed by Section |
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| 29 | 29 | | 37.10, Penal Code, for making or filing an application containing a |
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| 30 | 30 | | false statement. The comptroller shall include, on application |
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| 31 | 31 | | forms for exemptions that do not have to be claimed annually, a |
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| 32 | 32 | | statement explaining that the application need not be made annually |
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| 33 | 33 | | and that if the exemption is allowed, the applicant has a duty to |
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| 34 | 34 | | notify the chief appraiser when the applicant's entitlement to the |
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| 35 | 35 | | exemption ends. In this subsection: |
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| 36 | 36 | | (1) "Driver's license" has the meaning assigned that |
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| 37 | 37 | | term by Section 521.001, Transportation Code. |
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| 38 | 38 | | (2) "License to carry a handgun" means a license |
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| 39 | 39 | | issued under Subchapter H, Chapter 411, Government Code. |
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| 40 | 40 | | (3) "Personal identification certificate" means a |
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| 41 | 41 | | certificate issued by the Department of Public Safety under |
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| 42 | 42 | | Subchapter E, Chapter 521, Transportation Code. |
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| 43 | 43 | | (j) In addition to the items required by Subsection (f), an |
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| 44 | 44 | | application for a residence homestead exemption prescribed by the |
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| 45 | 45 | | comptroller and authorized by Section 11.13 must: |
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| 46 | 46 | | (1) list each owner of the residence homestead and the |
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| 47 | 47 | | interest of each owner; |
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| 48 | 48 | | (2) state that the applicant does not claim an |
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| 49 | 49 | | exemption under that section on another residence homestead in this |
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| 50 | 50 | | state or claim a residence homestead exemption on a residence |
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| 51 | 51 | | homestead outside this state; |
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| 52 | 52 | | (3) state that each fact contained in the application |
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| 53 | 53 | | is true; |
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| 54 | 54 | | (4) include a copy of the applicant's driver's |
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| 55 | 55 | | license, [or] state-issued personal identification certificate, or |
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| 56 | 56 | | license to carry a handgun unless the applicant: |
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| 57 | 57 | | (A) is a resident of a facility that provides |
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| 58 | 58 | | services related to health, infirmity, or aging; or |
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| 59 | 59 | | (B) is certified for participation in the address |
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| 60 | 60 | | confidentiality program administered by the attorney general under |
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| 61 | 61 | | Subchapter B, Chapter 58, Code of Criminal Procedure; |
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| 62 | 62 | | (5) state that the applicant has read and understands |
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| 63 | 63 | | the notice of the penalties required by Subsection (f); and |
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| 64 | 64 | | (6) be signed by the applicant. |
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| 65 | 65 | | (j-1) A chief appraiser shall destroy a copy of a driver's |
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| 66 | 66 | | license, state-issued personal identification certificate, or |
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| 67 | 67 | | license to carry a handgun required to be submitted by a person |
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| 68 | 68 | | under this section on the written request of the person. |
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| 69 | 69 | | SECTION 2. Sections 11.43(f) and (j), Tax Code, as amended |
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| 70 | 70 | | by this Act, apply only to an application for an exemption from ad |
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| 71 | 71 | | valorem taxation filed on or after the effective date of this Act. |
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| 72 | 72 | | SECTION 3. This Act takes effect September 1, 2025. |
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