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House Bill 252 |
House Author: Hilderbran |
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Effective: See below |
Senate Sponsor: Estes |
House Bill 252 amends the Tax Code to require an application for a residence homestead property tax exemption to state that the applicant does not claim an exemption on another homestead in Texas or claim a similar exemption in another state and to include a copy of the applicant's driver's license or state-issued personal identification certificate, a copy of the applicant's vehicle registration receipt or an affidavit stating that the applicant does not own a vehicle, and a copy of a utility bill for the subject property in the applicant's name. The bill prohibits a chief appraiser from allowing a residence homestead exemption unless the address on the driver's license or personal identification certificate matches the address on the vehicle registration certificate or utility bill and that address matches the address of the property for which the exemption is claimed. The bill also requires an applicant who is disabled or is 65 years of age or older and claiming an exemption based on that disability or age who is not specifically identified on a deed or other recorded instrument as an owner of the residence homestead to provide an affidavit or other compelling evidence of an ownership interest in the homestead.
House Bill 252 allows an applicant to qualify a manufactured home as a residence homestead when claiming a property tax exemption by submitting, as an alternative form of documentation, a sworn affidavit stating that the applicant is the owner of the home, the seller did not provide the applicant with a purchase contract, and the applicant tried but could not locate the seller. The bill bases the qualification of the land on which a manufactured home is located for a property tax exemption on the applicant's ownership of the land and occupation of the manufactured home as the applicant's principal residence and the applicant's demonstration or the appraisal district's determination of such ownership and requires a chief appraiser to apportion an exemption for land and a manufactured home listed separately on the tax roll on a pro rata basis based on their respective appraised values. The bill makes its provisions relating to manufactured homes effective January 1, 2012, while the remainder takes effect September 1, 2011.