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