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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(j), Tax Code, is amended 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 a copy of the applicant's driver's license |
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or state-issued personal identification certificate unless the |
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applicant: |
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(A) is a resident of a facility that provides |
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services related to health, infirmity, or aging; [or] |
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(B) is certified for participation in the address |
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confidentiality program administered by the attorney general under |
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Subchapter C, Chapter 56, Code of Criminal Procedure; or |
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(C) includes with the application an affidavit |
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signed by the applicant stating that: |
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(i) the applicant is unable to obtain a |
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driver's license or state-issued personal identification |
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certificate because of a sincerely held religious belief; 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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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, 2015. |