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

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

FULL TEXT:
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 (j) and (n) and adding Subsection (n-1) 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 the following, as applicable: (A) a copy of the applicant's driver's license or state-issued personal identification certificate and: (i) [(A)] a copy of the applicant's vehicle registration receipt; or (ii) [(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; or (B) if the applicant does not have a driver's license or state-issued personal identification certificate, an affidavit signed by the applicant under penalty of perjury stating that: (i) the applicant does not have a driver's license or state-issued personal identification certificate; and (ii) 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 (n-1), a [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. (n-1) Subsection (n) does not apply to an applicant for an exemption under Section 11.13 who includes with the application an affidavit that satisfies the requirements prescribed by Subsection (j)(4)(B). SECTION 2. The change in law made by this Act applies only to an application for a residence homestead exemption from ad valorem taxation filed on or after the effective date of this Act. An application for a residence homestead exemption from ad valorem taxation filed before the effective date of this Act is covered by the law in effect on the date the application was filed, and that law is continued in effect for that purpose. SECTION 3. This Act takes effect September 1, 2013.