89R4079 CS-F

By: Goodwin H.B. No. 3108

A BILL TO BE ENTITLED

AN ACT

relating to proof of eligibility for an exemption from ad valorem taxation of the residence homestead of a person.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 11.43, Tax Code, is amended by amending Subsections (f), (h-1), (j), (n), and (p) and adding Subsection (f-1) to read as follows:

(f) The comptroller, in prescribing the contents of the application form for each kind of exemption, shall ensure that the form requires an applicant to furnish the information necessary to determine the validity of the exemption claim. The form must require an applicant to provide the applicant's name and driver's license number, personal identification certificate number, or social security account number. The form for a residence homestead exemption authorized by Section 11.13 must allow an applicant to indicate that the applicant will provide an owner occupancy affidavit in lieu of a driver's license number or personal identification certificate number. If the applicant is a charitable organization with a federal tax identification number, the form must allow the applicant to provide the organization's federal tax identification number in lieu of a driver's license number, personal identification certificate number, or social security account number. The comptroller shall include on the forms a notice of the penalties prescribed by Section 37.10, Penal Code, for making or filing an application containing a false statement. The comptroller shall include, on application forms for exemptions that do not have to be claimed annually, a statement explaining that the application need not be made annually and that if the exemption is allowed, the applicant has a duty to notify the chief appraiser when the applicant's entitlement to the exemption ends. In this subsection:

(1) "Driver's license" has the meaning assigned that term by Section 521.001, Transportation Code.

(2) "Owner occupancy affidavit" means an affidavit executed by an applicant under penalty of perjury that states that the property for which the applicant is claiming the exemption is the applicant's residence homestead.

(3) "Personal identification certificate" means a certificate issued by the Department of Public Safety under Subchapter E, Chapter 521, Transportation Code.

(f-1) The comptroller shall prescribe the form of the owner occupancy affidavit described by Subsection (f)(2).

(h-1) The chief appraiser of an appraisal district shall develop a program for the periodic review of each residence homestead exemption granted by the district under Section 11.13 to confirm that the recipient of the exemption still qualifies for the exemption. The program must require the chief appraiser to review each residence homestead exemption at least once every five tax years. The program may provide for the review to take place in phases, with a portion of the exemptions reviewed in each tax year. If on review of a residence homestead exemption the chief appraiser has reasonable cause to believe that an owner occupancy affidavit submitted under Subsection (j)(4)(B) is not valid, the chief appraiser may require the recipient of the exemption to provide a copy of the applicant's driver's license or state-issued personal identification certificate.

(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) a copy of the applicant's driver's license or state-issued personal identification certificate unless the applicant:

(i) [(A)] is a resident of a facility that provides services related to health, infirmity, or aging; or

(ii) [(B)] is certified for participation in the address confidentiality program administered by the attorney general under Subchapter B, Chapter 58, Code of Criminal Procedure; or

(B) an executed owner occupancy affidavit described by Subsection (f)(2) that states that the property for which the applicant is claiming the exemption is the applicant's residence homestead;

(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 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, or owner occupancy affidavit unless the address listed on the driver's license, [or] state-issued personal identification certificate, or owner occupancy affidavit provided by the applicant 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, or owner occupancy affidavit 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. Not later than January 1, 2026, the comptroller of public accounts shall prescribe the form of the owner occupancy affidavit as required by Section 11.43(f-1), Tax Code, as added by this Act.

SECTION 3. The changes in law made by this Act apply only to an application for a residence homestead exemption from ad valorem taxation filed on or after January 1, 2026.

SECTION 4. This Act takes effect September 1, 2025.