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A BILL TO BE ENTITLED
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AN ACT
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relating to the information required to be included on a form for an |
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application for an exemption from ad valorem taxation of property |
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owned by a charitable organization. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43(f), Tax Code, is amended to read as |
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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. If the applicant is a charitable |
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organization with a federal tax identification number, the form |
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must allow the applicant to provide the organization's federal tax |
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identification number in lieu of a driver's license number, |
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personal identification certificate number, or social security |
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account number. The comptroller shall include on the forms a notice |
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of the penalties prescribed by Section 37.10, Penal Code, for |
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making or filing an application containing a false statement. The |
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comptroller shall include, on application forms for exemptions that |
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do not have to be claimed annually, a statement explaining that the |
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application need not be made annually and that if the exemption is |
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allowed, the applicant has a duty to notify the chief appraiser when |
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the applicant's entitlement to the exemption ends. In this |
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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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SECTION 2. Section 11.43, Tax Code, as amended by this Act, |
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applies only to an application for an exemption from ad valorem |
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taxation of property owned by a charitable organization filed with |
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a chief appraiser on or after September 1, 2011. An application for |
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an exemption from ad valorem taxation of property owned by a |
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charitable organization filed with a chief appraiser before |
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September 1, 2011, is governed by the law in effect when the |
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application was filed, and the former law is continued in effect for |
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that purpose. |
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SECTION 3. This Act takes effect September 1, 2011. |