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.