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.