By: Hilderbran (Senate Sponsor - Estes) H.B. No. 1287

(In the Senate - Received from the House April 22, 2013; April 24, 2013, read first time and referred to Committee on Finance; May 15, 2013, reported favorably by the following vote: Yeas 13, Nays 0; May 15, 2013, sent to printer.)

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.

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