H.B. No. 1287
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.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1287 was passed by the House on April
18, 2013, by the following vote: Yeas 143, Nays 0, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1287 was passed by the Senate on May
20, 2013, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor