H.B. No. 252
AN ACT
relating to 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
Subsection (j) and adding Subsections (n) and (o) to read as
follows:
(j) In addition to the items required by Subsection (f), an
[An] application for a residence homestead [an] exemption
prescribed by the comptroller and authorized by [under] 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; [and]
(4) include a copy of the applicant’s driver’s license
or state-issued personal identification certificate and:
(A) a copy of the applicant’s vehicle
registration receipt; or
(B) 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 [include a sworn statement] that the
applicant has read and understands the notice of the penalties
required by Subsection (f); and
(6) be signed by the applicant.
(n) A chief appraiser may not allow an exemption provided by
Section 11.13 unless:
(1) the address 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.
(o) The application form for an exemption authorized by
Section 11.13 must require an applicant for an exemption under
Subsection (c) or (d) of that section who is not specifically
identified on a deed or other appropriate instrument recorded in
the applicable real property records as an owner of the residence
homestead to provide an affidavit or other compelling evidence
establishing the applicant’s ownership of an interest in the
homestead.
SECTION 2. (a) Section 11.432, Tax Code, is amended to read
as follows:
Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME.
(a) Except as provided by Subsection (a-1), for [For] a
manufactured home to qualify as a residence homestead [for an
exemption] under Section 11.13, the application for [the] exemption
required by Section 11.43 must be accompanied by:
(1) a copy of the statement of ownership and location
for the manufactured home issued by the manufactured housing
division of the Texas Department of Housing and Community Affairs
under Section 1201.207, Occupations Code, showing that the
individual applying for the exemption is the owner of the
manufactured home;
(2) a [or be accompanied by a verified] copy of the
purchase contract or payment receipt showing that the applicant is
the purchaser of the manufactured home; or
(3) a sworn affidavit by the applicant stating that:
(A) the applicant is the owner of the
manufactured home;
(B) the seller of the manufactured home did not
provide the applicant with a purchase contract; and
(C) the applicant could not locate the seller
after making a good faith effort[, unless a photostatic copy of the
current title page for the home is displayed on the computer website
of the Texas Department of Housing and Community Affairs].
(a-1) An [The] appraisal district may rely upon the computer
records of the Texas Department of Housing and Community Affairs to
verify an applicant’s ownership of a manufactured home. An
applicant is not required to submit an accompanying document
described by Subsection (a) if the appraisal district verifies the
applicant’s ownership under this subsection [determine whether a
manufactured home qualifies for an exemption].
(b) The land on which a manufactured home is located
qualifies as a residence homestead [for an exemption] under Section
11.13 only if:
(1) the land is owned by one or more individuals,
including the applicant [manufactured home qualifies for an
exemption as provided by Subsection (a)]; [and]
(2) the applicant occupies the manufactured home as
the applicant’s principal residence; and
(3) the applicant demonstrates ownership of the
manufactured home under Subsection (a) or the appraisal district
determines the applicant’s ownership under Subsection (a-1)
[manufactured home is listed together with the land on which it is
located under Section 25.08].
(c) The owner of land that qualifies as a residence
homestead under this section [consumer] is entitled to obtain the
homestead exemptions provided by Section 11.13 and any other
benefit granted under this title to the owner of a residence
homestead regardless of whether the applicant [owner] has elected
to treat the manufactured home as real property or personal
property and regardless of whether the manufactured home is listed
on the tax rolls with the real property to which it is attached or
listed on the tax rolls separately.
(d) [(c)] In this section, “manufactured home” has the
meaning assigned by Section 1201.003, Occupations Code.
(b) Section 25.08, Tax Code, is amended by adding Subsection
(g) to read as follows:
(g) The chief appraiser shall apportion a residence
homestead exemption for property consisting of land and a
manufactured home listed separately on the tax roll on a pro rata
basis based on the appraised value of the land and the manufactured
home.
(c) Section 11.432, Tax Code, as amended by this Act,
applies only to an application for a residence homestead exemption
filed on or after the effective date of this section. An
application filed before the effective date of this section is
governed by the law in effect when the application was filed, and
that law is continued in effect for that purpose.
(d) Section 25.08, Tax Code, as amended by this Act, applies
only to an apportionment of a residence homestead exemption for a
tax year beginning on or after the effective date of this section.
(e) This section takes effect January 1, 2012.
SECTION 3. The change in law made by this Act to Section
11.43, Tax Code, 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 4. Except as otherwise provided by this Act, this
Act takes effect September 1, 2011.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 252 was passed by the House on April
5, 2011, by the following vote: Yeas 146, Nays 0, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 252 on May 21, 2011, by the following vote: Yeas 136, Nays 0, 1
present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 252 was passed by the Senate, with
amendments, on May 18, 2011, by the following vote: Yeas 31, Nays
0.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor