1-1 By: Danburg (Senate Sponsor - Lindsay) H.B. No. 3184
1-2 (In the Senate - Received from the House May 9, 2001;
1-3 May 10, 2001, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 11, 2001, reported favorably by
1-5 the following vote: Yeas 5, Nays 0; May 11, 2001, sent to
1-6 printer.)
1-7 A BILL TO BE ENTITLED
1-8 AN ACT
1-9 relating to the contents of an application for an exemption from ad
1-10 valorem taxation.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Section 11.43(f), Tax Code, is amended to read as
1-13 follows:
1-14 (f) The comptroller, in prescribing the contents of the
1-15 application form for each kind of exemption, shall ensure that the
1-16 form requires an applicant to furnish the information necessary to
1-17 determine the validity of the exemption claim. The form must
1-18 require an applicant to provide the applicant's name and driver's
1-19 license number, personal identification certificate number, or
1-20 social security account number. The comptroller shall include on
1-21 the forms a notice of the penalties prescribed by Section 37.10,
1-22 Penal Code, for making or filing an application containing a false
1-23 statement. The forms must include a statement to be sworn to
1-24 before a notary public or other official authorized to administer
1-25 oaths that each fact contained in the application is true and that
1-26 the applicant has read and understands the notice of penalties
1-27 required by this subsection. The comptroller shall include, on
1-28 application forms for exemptions that do not have to be claimed
1-29 annually, a statement explaining that the application need not be
1-30 made annually and that if the exemption is allowed, the applicant
1-31 has a duty to notify the chief appraiser when the applicant's
1-32 entitlement to the exemption ends. In this subsection:
1-33 (1) "Driver's license" has the meaning assigned [that
1-34 term] by Section 521.001, Transportation Code.
1-35 (2) "Personal identification certificate" means a
1-36 certificate issued by the Department of Public Safety under
1-37 Subchapter E, Chapter 521, Transportation Code.
1-38 SECTION 2. Section 11.43(j), Tax Code, as added by Chapter
1-39 1039, Acts of the 75th Legislature, Regular Session, 1997, is
1-40 amended to read as follows:
1-41 (j) An application for an exemption under Section 11.13
1-42 must:
1-43 (1) list each owner of the residence homestead and the
1-44 interest of each owner; and
1-45 (2) state that the applicant does not claim an
1-46 exemption under that section on another residence homestead [;]
1-47 [(3) state that each fact contained in the application
1-48 is true; and]
1-49 [(4) include a sworn statement that the applicant has
1-50 read and understands the notice of the penalties required by
1-51 Subsection (f)].
1-52 SECTION 3. Section 11.43(j), Tax Code, as added by Chapter
1-53 194, Acts of the 75th Legislature, Regular Session, 1997, is
1-54 repealed.
1-55 SECTION 4. The change in law made by this Act applies only
1-56 to an application for an exemption from ad valorem taxation filed
1-57 on or after the effective date of this Act. An application for an
1-58 exemption from ad valorem taxation filed before the effective date
1-59 of this Act is covered by the law in effect on the date the
1-60 application was filed, and that law is continued in effect for that
1-61 purpose.
1-62 SECTION 5. This Act takes effect January 1, 2002.
1-63 * * * * *