|
|
|
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. |