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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. Section 11.43, Tax Code, is amended by amending |
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Subsections (j) and (n) and adding Subsection (n-1) to read as |
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follows: |
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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 the following, as applicable: |
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(A) a copy of the applicant's driver's license or |
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state-issued personal identification certificate and: |
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(i) [(A)] a copy of the applicant's vehicle |
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registration receipt; or |
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(ii) [(B)] if the applicant does not own a |
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vehicle, an affidavit to that effect signed by the applicant and a |
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copy of a utility bill for the property subject to the claimed |
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exemption in the applicant's name; or |
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(B) if the applicant does not have a driver's |
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license or state-issued personal identification certificate, an |
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affidavit signed by the applicant under penalty of perjury stating |
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that: |
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(i) the applicant does not have a driver's |
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license or state-issued personal identification certificate; and |
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(ii) the property for which the applicant |
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is claiming the exemption is the applicant's residence homestead; |
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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) Except as provided by Subsection (n-1), a [A] chief |
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appraiser may not allow an exemption provided by Section 11.13 |
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unless: |
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(1) the address on the driver's license or |
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state-issued personal identification certificate provided by the |
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applicant under Subsection (j) corresponds to the address on the |
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applicant's vehicle registration receipt or utility bill provided |
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under that 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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(n-1) Subsection (n) does not apply to an applicant for an |
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exemption under Section 11.13 who includes with the application an |
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affidavit that satisfies the requirements prescribed by Subsection |
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(j)(4)(B). |
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SECTION 2. The change in law made by this Act applies only |
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to an application for a residence homestead exemption from ad |
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valorem taxation filed on or after the effective date of this Act. |
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An application for a residence homestead exemption from ad valorem |
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taxation filed before the effective date of this Act is covered by |
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the law in effect on the date the application was filed, and that |
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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. |