By Danburg                                            H.B. No. 3184
         77R3057 SMH-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the contents of an application for an exemption from ad
 1-3     valorem taxation.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 11.43(f), Tax Code, is amended to read as
 1-6     follows:
 1-7           (f)  The comptroller, in prescribing the contents of the
 1-8     application form for each kind of exemption, shall ensure that the
 1-9     form requires an applicant to furnish the information necessary to
1-10     determine the validity of the exemption claim.  The form must
1-11     require an applicant to provide the applicant's name and driver's
1-12     license number, personal identification certificate number, or
1-13     social security account number.  The comptroller shall include on
1-14     the forms a notice of the penalties prescribed by Section 37.10,
1-15     Penal Code, for making or filing an application containing a false
1-16     statement.  The forms must include a statement to be sworn to
1-17     before a notary public or other official authorized to administer
1-18     oaths that each fact contained in the application is true and that
1-19     the applicant has read and understands the notice of penalties
1-20     required by this subsection.  The comptroller shall include, on
1-21     application forms for exemptions that do not have to be claimed
1-22     annually, a statement explaining that the application need not be
1-23     made annually and that if the exemption is allowed, the applicant
1-24     has a duty to notify the chief appraiser when the applicant's
 2-1     entitlement to the exemption ends.  In this subsection:
 2-2                 (1)  "Driver's license" has the meaning assigned [that
 2-3     term] by Section 521.001, Transportation Code.
 2-4                 (2)  "Personal identification certificate" means a
 2-5     certificate issued by the Department of Public Safety under
 2-6     Subchapter E, Chapter 521, Transportation Code.
 2-7           SECTION 2.  Section 11.43(j), Tax Code, as added by Chapter
 2-8     1039, Acts of the 75th Legislature, Regular Session, 1997, is
 2-9     amended to read as follows:
2-10           (j)  An application for an exemption under Section 11.13
2-11     must:
2-12                 (1)  list each owner of the residence homestead and the
2-13     interest of each owner; and
2-14                 (2)  state that the applicant does not claim an
2-15     exemption under that section on another residence homestead [;]
2-16                 [(3)  state that each fact contained in the application
2-17     is true; and]
2-18                 [(4)  include a sworn statement that the applicant has
2-19     read and understands the notice of the penalties required by
2-20     Subsection (f)].
2-21           SECTION 3.  Section 11.43(j), Tax Code, as added by Chapter
2-22     194, Acts of the 75th Legislature, Regular Session, 1997, is
2-23     repealed.
2-24           SECTION 4.  The change in law made by this Act applies only
2-25     to an application for an exemption from ad valorem taxation filed
2-26     on or after the effective date of this Act.  An application for an
2-27     exemption from ad valorem taxation filed before the effective date
 3-1     of this Act is covered by the law in effect on the date the
 3-2     application was filed, and that law is continued in effect for that
 3-3     purpose.
 3-4           SECTION 5.  This Act takes effect January 1, 2002.