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A BILL TO BE ENTITLED
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AN ACT
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relating to identifying information required to be included in an |
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application for an exemption from ad valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43, Tax Code, is amended by amending |
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Subsections (f) and (j) and adding Subsection (j-1) to read as |
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follows: |
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(f) The comptroller, in prescribing the contents of the |
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application form for each kind of exemption, shall ensure that the |
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form requires an applicant to furnish the information necessary to |
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determine the validity of the exemption claim. The form must |
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require an applicant to provide the applicant's name and driver's |
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license number, personal identification certificate number, |
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license to carry a handgun number, or social security account |
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number. If the applicant is a charitable organization with a |
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federal tax identification number, the form must allow the |
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applicant to provide the organization's federal tax identification |
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number in lieu of a driver's license number, personal |
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identification certificate number, license to carry a handgun |
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number, or social security account number. The comptroller shall |
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include on the forms a notice of the penalties prescribed by Section |
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37.10, Penal Code, for making or filing an application containing a |
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false statement. The comptroller shall include, on application |
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forms for exemptions that do not have to be claimed annually, a |
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statement explaining that the application need not be made annually |
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and that if the exemption is allowed, the applicant has a duty to |
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notify the chief appraiser when the applicant's entitlement to the |
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exemption ends. In this subsection: |
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(1) "Driver's license" has the meaning assigned that |
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term by Section 521.001, Transportation Code. |
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(2) "License to carry a handgun" means a license |
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issued under Subchapter H, Chapter 411, Government Code. |
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(3) "Personal identification certificate" means a |
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certificate issued by the Department of Public Safety under |
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Subchapter E, Chapter 521, Transportation Code. |
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(j) In addition to the items required by Subsection (f), an |
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application for a residence homestead exemption prescribed by the |
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comptroller and authorized by Section 11.13 must: |
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(1) list each owner of the residence homestead and the |
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interest of each owner; |
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(2) state that the applicant does not claim an |
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exemption under that section on another residence homestead in this |
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state or claim a residence homestead exemption on a residence |
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homestead outside this state; |
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(3) state that each fact contained in the application |
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is true; |
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(4) include a copy of the applicant's driver's |
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license, [or] state-issued personal identification certificate, or |
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license to carry a handgun unless the applicant: |
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(A) is a resident of a facility that provides |
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services related to health, infirmity, or aging; or |
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(B) is certified for participation in the address |
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confidentiality program administered by the attorney general under |
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Subchapter B, Chapter 58, Code of Criminal Procedure; |
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(5) state that the applicant has read and understands |
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the notice of the penalties required by Subsection (f); and |
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(6) be signed by the applicant. |
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(j-1) A chief appraiser shall destroy a copy of a driver's |
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license, state-issued personal identification certificate, or |
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license to carry a handgun required to be submitted by a person |
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under this section on the written request of the person. |
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SECTION 2. Sections 11.43(f) and (j), Tax Code, as amended |
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by this Act, apply only to an application for an exemption from ad |
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valorem taxation filed on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2025. |