| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to eligibility for an exemption from ad valorem taxation |
|
|
of the residence homestead of a person. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.43, Tax Code, is amended by amending |
|
|
Subsection (j) and adding Subsection (n) to read as follows: |
|
|
(j) An application for an exemption under Section 11.13 |
|
|
must: |
|
|
(1) list each owner of the residence homestead and the |
|
|
interest of each owner; |
|
|
(2) state that the applicant does not claim an |
|
|
exemption under that section on another residence homestead; |
|
|
(3) state that each fact contained in the application |
|
|
is true; [and] |
|
|
(4) include a copy of the applicant's driver's license |
|
|
or state-issued personal identification certificate and a copy of |
|
|
the applicant's vehicle registration receipt; and |
|
|
(5) include a sworn statement that the applicant has |
|
|
read and understands the notice of the penalties required by |
|
|
Subsection (f). |
|
|
(n) A chief appraiser may not allow an exemption provided by |
|
|
Section 11.13 unless: |
|
|
(1) the address on the driver's license or |
|
|
state-issued personal identification certificate provided by the |
|
|
applicant under Subsection (j) corresponds to the address on the |
|
|
applicant's vehicle registration receipt provided under that |
|
|
subsection; and |
|
|
(2) the address indicated in Subdivision (1) |
|
|
corresponds to the address of the property for which the exemption |
|
|
is claimed. |
|
|
SECTION 2. The change in law made by this Act applies only |
|
|
to an application for a residence homestead exemption filed with a |
|
|
chief appraiser on or after the effective date of this Act. An |
|
|
application for a residence homestead exemption filed with a chief |
|
|
appraiser before the effective date of this Act is governed by the |
|
|
law in effect when the application was filed, and the former law is |
|
|
continued in effect for that purpose. |
|
|
SECTION 3. This Act takes effect September 1, 2009. |