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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirements for demonstrating eligibility for an |
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ad valorem tax exemption for the residence homestead of an elderly |
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or disabled 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 adding |
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Subsection (n) to read as follows: |
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(n) 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. (a) The change in law made by this Act applies |
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only to ad valorem taxes imposed for a tax year beginning on or |
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after January 1, 2012. |
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(b) Not later than the 180th day after the effective date of |
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this Act, the chief appraiser of each appraisal district shall |
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notify by mail each person who received an exemption under Section |
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11.13(c) or (d), Tax Code, for the 2011 tax year and who is not |
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specifically identified on a deed or other appropriate instrument |
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recorded in the applicable real property records as an owner of the |
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residence homestead of the requirements of Section 11.43(n), Tax |
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Code, as added by this Act. |
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(c) Notwithstanding Section 11.43(c), Tax Code, a person |
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who received an exemption under Section 11.13(c) or (d), Tax Code, |
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for the 2011 tax year and who is not specifically identified on a |
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deed or other appropriate instrument recorded in the applicable |
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real property records as an owner of the residence homestead must |
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reapply for the exemption to receive the exemption for the 2012 tax |
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year. |
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SECTION 3. It is the intent of the legislature that the |
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passage by the 82nd Legislature, Regular Session, 2011, of another |
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bill that amends Section 11.43, Tax Code, and the amendments made by |
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this Act shall be harmonized, if possible, as provided by Section |
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311.025(b), Government Code, so that effect may be given to each. |
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If the amendments made by this Act to Section 11.43, Tax Code, and |
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the amendments made to Section 11.43, Tax Code, by any other bill |
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are irreconcilable, it is the intent of the legislature that this |
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Act prevail, regardless of the relative dates of enactment of this |
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Act and the other bill or bills, but only to the extent that any |
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differences are irreconcilable. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |