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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation of motor |
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vehicles leased for noncommercial use by persons 65 years of age or |
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older. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.252, Tax Code, is amended by amending |
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Subsection (d) and adding Subsection (g) to read as follows: |
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(d) In connection with the requirements and procedures |
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under Subsection (c), the comptroller by rule shall adopt a form to |
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be completed by the lessee of a motor vehicle for which the owner of |
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the vehicle may apply for an exemption under Subsection (a). The |
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form shall require the lessee to provide the lessee's name, |
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address, and driver's license or personal identification |
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certificate number and to certify under oath that the lessee does |
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not hold the vehicle for the production of income and that the |
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vehicle is used primarily for activities that do not involve the |
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production of income. The form must include a space for the lessee |
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to state the lessee's date of birth for the purpose of determining |
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the applicability of Subsection (g). The comptroller shall include |
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on the form a notice of the penalties prescribed by Section 37.10, |
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Penal Code, for making a false statement on the form. |
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(g) Subsection (f) does not apply to a motor vehicle subject |
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to a lease if the lessee of the vehicle is 65 years of age or older. |
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SECTION 2. The change in law made by this Act applies only |
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to ad valorem taxes imposed for a tax year beginning on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2012. |