HBA-JLV H.B. 3184 77(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 3184
By: Danburg
Ways & Means
6/13/2001
Enrolled



BACKGROUND AND PURPOSE 

The Texas Constitution provides for an exemption from ad valorem taxation
for the owner of a residence homestead.  The principal qualifications for a
general residence homestead exemption are that a person must own property,
it must be designed or adapted for human habitation, and a qualified owner
must occupy the property as a principal residence.  The 75th Legislature
passed provisions relating to the exemption from ad valorem taxation for an
owner of a residence homestead and included a provision requiring an
applicant to make a sworn statement under oath that the residence homestead
is true and correct.  Prior to the 77th Legislature, an applicant's form
for a residence homestead tax exemption was not required to be notarized
and some counties allowed for the application to be filled out on-line.
House Bill 3184 requires all exemption applicants be sworn to before a
notary public or other authorized officials. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

House Bill 3184 amends the Tax Code to require forms for an application for
an exemption from ad valorem taxation for the owner of a residence
homestead to include a statement to be sworn to before a notary public or
other official authorized to administer oaths that each fact contained in
the application is true and that the applicant has read and understands the
notice of penalties. 

EFFECTIVE DATE

January 1, 2002.