Bill Text: TX HB636 | 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) 2013-02-14 - Referred to Ways & Means [HB636 Detail]

Download: Texas-2013-HB636-Introduced.html
  83R2763 CJC-D
 
  By: Alonzo H.B. No. 636
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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.  Sections 11.43(f), (j), and (n), Tax Code, are
  amended 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,
  consular identification certificate 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 another identifying [a driver's license number,
  personal identification certificate 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)  "Consular identification certificate" means an
  identification certificate issued by a consular office of the
  United Mexican States.
               (2)  "Driver's license" has the meaning assigned that
  term by Section 521.001, Transportation Code.
               (3) [(2)]  "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
  identification certificate issued by a consular office of the
  United Mexican States and:
                     (A)  a copy of the applicant's vehicle
  registration receipt; or
                     (B)  if the applicant does not own a 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;
               (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)  A chief 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, or
  identification certificate issued by a consular office of the
  United Mexican States 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.
         SECTION 2.  Section 11.43, Tax Code, as amended by this Act,
  applies only to an application for a residence homestead exemption
  filed with a chief appraiser on or after the effective date of this
  Act. An application for a residence homestead exemption filed with
  a chief appraiser before the effective date of this Act is governed
  by the law in effect when the application was filed, and the former
  law is continued in effect for that purpose.
         SECTION 3.  This Act takes effect September 1, 2013.
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