HB3108 - Relating to proof of eligibility for an exemption from ad valorem taxation of the residence homestead of a person.

  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.