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A BILL TO BE ENTITLED
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AN ACT
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relating to proof of eligibility for an exemption from ad valorem |
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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. Sections 11.43(f), (j), and (n), Tax Code, are |
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amended to read 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, |
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consular identification certificate number, or social security |
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account number. If the applicant is a charitable organization with |
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a federal tax identification number, the form must allow the |
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applicant to provide the organization's federal tax identification |
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number in lieu of another identifying [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 |
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notice of the penalties prescribed by Section 37.10, Penal Code, |
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for making or filing an application containing a false |
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statement. The comptroller shall include, on application forms |
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for exemptions that do not have to be claimed annually, a statement |
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explaining that the application need not be made annually and that |
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if the exemption is allowed, the applicant has a duty to notify the |
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chief appraiser when the applicant's entitlement to the exemption |
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ends. In this subsection: |
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(1) "Consular identification certificate" means an |
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identification certificate issued by a consular office of the |
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United Mexican States. |
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(2) "Driver's license" has the meaning assigned that |
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term by Section 521.001, Transportation Code. |
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(3) [(2)] "Personal identification certificate" means |
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a 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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application for a residence homestead exemption prescribed by the |
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comptroller and authorized by Section 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; |
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(4) include a copy of the applicant's driver's |
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license, [or] state-issued personal identification certificate, or |
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identification certificate issued by a consular office of the |
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United Mexican States 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 that the applicant has read and understands |
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the notice of the penalties 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, or |
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identification certificate issued by a consular office of the |
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United Mexican States provided by the applicant under Subsection |
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(j) corresponds to the address on the applicant's vehicle |
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registration receipt or utility bill provided under that |
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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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SECTION 2. Section 11.43, Tax Code, as amended by this Act, |
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applies only to an application for a residence homestead exemption |
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filed with a chief appraiser on or after the effective date of this |
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Act. An application for a residence homestead exemption filed with |
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a chief appraiser before the effective date of this Act is governed |
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by the law in effect when the application was filed, and the former |
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law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2013. |