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A BILL TO BE ENTITLED
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AN ACT
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relating to application and eligibility for an exemption from ad |
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valorem taxation 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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Subsections (f) and (j) and adding Subsections (n) and (o) to read |
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as follows: |
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(f) The comptroller, in prescribing the contents of the |
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application form for each kind of exemption, shall ensure that the |
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form requires an applicant to furnish the information necessary to |
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determine the validity of the exemption claim. The form must |
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require an applicant to provide the applicant's name and driver's |
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license number, personal identification certificate number, or |
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social security account number. The comptroller shall include on |
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the forms a notice in English and in Spanish of the penalties |
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prescribed by Section 37.10, Penal Code, for making or filing an |
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application containing a false statement. The comptroller shall |
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include, on application forms for exemptions that do not have to be |
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claimed annually, a statement explaining that the application need |
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not be made annually and that if the exemption is allowed, the |
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applicant has a duty to notify the chief appraiser when the |
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applicant's entitlement to the exemption ends. In this subsection: |
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(1) "Driver's license" has the meaning assigned that |
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term by Section 521.001, Transportation Code. |
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(2) "Personal identification certificate" means a |
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certificate issued by the Department of Public Safety under |
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Subchapter E, Chapter 521, Transportation Code. |
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(j) In addition to the items required by Subsection (f), an |
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[An] application for a residence homestead [an] exemption |
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prescribed by the comptroller and authorized by [under] Section |
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11.13 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 in this |
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state or claim a residence homestead exemption on a residence |
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homestead outside this state; |
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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 a copy of the applicant's driver's license |
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or state-issued personal identification certificate and: |
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(A) a copy of the applicant's vehicle |
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registration receipt; or |
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(B) if the applicant does not own a vehicle, an |
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affidavit to that effect signed by the applicant and a copy of a |
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utility bill for the property subject to the claimed exemption in |
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the applicant's name; |
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(5) state [include a sworn statement] that the |
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applicant has read and understands the notice of the penalties |
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required by Subsection (f); and |
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(6) be signed by the applicant. |
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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 address on the driver's license or |
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state-issued personal identification certificate provided by the |
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applicant under Subsection (j) corresponds to the address on the |
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applicant's vehicle registration receipt or utility bill provided |
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under that subsection; 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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(o) The application form for an exemption authorized by |
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Section 11.13 must require an applicant for an exemption under |
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Subsection (c) or (d) of that section who is not specifically |
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identified on a deed or other appropriate instrument recorded in |
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the applicable real property records as an owner of the residence |
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homestead to provide an affidavit or other compelling evidence |
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establishing the applicant's ownership of an interest in the |
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homestead. |
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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, 2011. |