83R3362 CJC-F
 
  By: Hilderbran H.B. No. 1287
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the contents of an application by certain persons for an
  exemption from ad valorem taxation of the person's residence
  homestead.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.43, Tax Code, is amended by amending
  Subsections (j) and (n) and adding Subsection (p) to read as
  follows:
         (j)  In addition to the items required by Subsection (f), an
  application for a residence homestead exemption prescribed by the
  comptroller and authorized by Section 11.13 must:
               (1)  list each owner of the residence homestead and the
  interest of each owner;
               (2)  state that the applicant does not claim an
  exemption under that section on another residence homestead in this
  state or claim a residence homestead exemption on a residence
  homestead outside this state;
               (3)  state that each fact contained in the application
  is true;
               (4)  include a copy of the applicant's driver's license
  or state-issued personal identification certificate unless the
  applicant [and]:
                     (A)  is a resident of a facility that provides
  services related to health, infirmity, or aging [a copy of the
  applicant's vehicle registration receipt]; or
                     (B)  is certified for participation in the address
  confidentiality program administered by the attorney general under
  Subchapter C, Chapter 56, Code of Criminal Procedure [if the
  applicant does not own a vehicle, an affidavit to that effect signed
  by the applicant and a copy of a utility bill for the property
  subject to the claimed exemption in the applicant's name];
               (5)  state that the applicant has read and understands
  the notice of the penalties required by Subsection (f); and
               (6)  be signed by the applicant.
         (n)  Except as provided by Subsection (p), a [A] chief
  appraiser may not allow an applicant an exemption provided by
  Section 11.13 if the applicant is required under Subsection (j) to
  provide a copy of the applicant's driver's license or state-issued
  personal identification certificate unless[:
               [(1)]  the address listed on the driver's license or
  state-issued personal identification certificate provided by the
  applicant [under Subsection (j)] corresponds to the address [on the
  applicant's vehicle registration receipt or utility bill provided
  under that subsection; and
               [(2)     the address indicated in Subdivision (1)
  corresponds to the address] of the property for which the exemption
  is claimed.
         (p)  A chief appraiser may waive the requirement provided by
  Subsection (n) that the address of the property for which the
  exemption is claimed correspond to the address listed on the
  driver's license or state-issued personal identification
  certificate provided by the applicant under Subsection (j) if the
  applicant:
               (1)  is an active duty member of the armed services of
  the United States or the spouse of an active duty member and the
  applicant includes with the application a copy of the applicant's
  or spouse's military identification card and a copy of a utility
  bill for the property subject to the claimed exemption in the
  applicant's or spouse's name; or
               (2)  holds a driver's license issued under Section
  521.121(c) or 521.1211, Transportation Code, and includes with the
  application a copy of the application for that license provided to
  the Texas Department of Transportation.
         SECTION 2.  The change in law made by this Act applies only
  to an application for a residence homestead exemption filed with a
  chief appraiser on or after the effective date of this Act. An
  application for a residence homestead exemption filed with a chief
  appraiser before the effective date of this Act is governed by the
  law in effect when the application was filed, and the former law is
  continued in effect for that purpose.
         SECTION 3.  This Act takes effect September 1, 2013.