Bill Text: TX HB2001 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to proof of eligibility for an exemption from ad valorem taxation of the residence homestead of a person.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-05 - Referred to Ways & Means [HB2001 Detail]
Download: Texas-2013-HB2001-Introduced.html
83R7460 CJC-F | ||
By: Anchia | H.B. No. 2001 |
|
||
|
||
relating to proof of eligibility for an exemption from ad valorem | ||
taxation of the residence homestead of a person. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.43, Tax Code, is amended by amending | ||
Subsections (j) and (n) and adding Subsection (n-1) to read as | ||
follows: | ||
(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 the following, as applicable: | ||
(A) a copy of the applicant's driver's license or | ||
state-issued personal identification certificate and: | ||
(i) [ |
||
registration receipt; or | ||
(ii) [ |
||
vehicle, an affidavit to that effect signed by the applicant and a | ||
copy of a utility bill for the property subject to the claimed | ||
exemption in the applicant's name; or | ||
(B) if the applicant does not have a driver's | ||
license or state-issued personal identification certificate, an | ||
affidavit signed by the applicant under penalty of perjury stating | ||
that: | ||
(i) the applicant does not have a driver's | ||
license or state-issued personal identification certificate; and | ||
(ii) the property for which the applicant | ||
is claiming the exemption is the applicant's residence homestead; | ||
(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. | ||
(n) Except as provided by Subsection (n-1), a [ |
||
appraiser may not allow an exemption provided by Section 11.13 | ||
unless: | ||
(1) the address on the driver's license or | ||
state-issued personal identification certificate provided by the | ||
applicant under Subsection (j) corresponds to the address on the | ||
applicant's vehicle registration receipt or utility bill provided | ||
under that subsection; and | ||
(2) the address indicated in Subdivision (1) | ||
corresponds to the address of the property for which the exemption | ||
is claimed. | ||
(n-1) Subsection (n) does not apply to an applicant for an | ||
exemption under Section 11.13 who includes with the application an | ||
affidavit that satisfies the requirements prescribed by Subsection | ||
(j)(4)(B). | ||
SECTION 2. The change in law made by this Act applies only | ||
to an application for a residence homestead exemption from ad | ||
valorem taxation filed on or after the effective date of this Act. | ||
An application for a residence homestead exemption from ad valorem | ||
taxation filed before the effective date of this Act is covered by | ||
the law in effect on the date the application was filed, and that | ||
law is continued in effect for that purpose. | ||
SECTION 3. This Act takes effect September 1, 2013. |