Bill Text: TX HB3488 | 2011-2012 | 82nd Legislature | Comm Sub
Bill Title: Relating to the requirements for demonstrating eligibility for an ad valorem tax exemption for the residence homestead of an elderly or disabled person.
Sponsorship: Bipartisan Bill
Status: (Engrossed - Dead) 2011-05-13 - Referred to Finance [HB3488 Detail]
Download: Texas-2011-HB3488-Comm_Sub.html
| 82R6882 SMH-F | ||
| By: Menendez, et al. | H.B. No. 3488 | |
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| relating to the requirements for demonstrating eligibility for an | ||
| ad valorem tax exemption for the residence homestead of an elderly | ||
| or disabled person. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 11.43, Tax Code, is amended by adding | ||
| Subsection (n) to read as follows: | ||
| (n) 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) The change in law made by this Act applies | ||
| only to ad valorem taxes imposed for a tax year beginning on or | ||
| after January 1, 2012. | ||
| (b) Not later than the 180th day after the effective date of | ||
| this Act, the chief appraiser of each appraisal district shall | ||
| notify by mail each person who received an exemption under Section | ||
| 11.13(c) or (d), Tax Code, for the 2011 tax year and 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 of the requirements of Section 11.43(n), Tax | ||
| Code, as added by this Act. | ||
| (c) Notwithstanding Section 11.43(c), Tax Code, a person | ||
| who received an exemption under Section 11.13(c) or (d), Tax Code, | ||
| for the 2011 tax year and 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 must | ||
| reapply for the exemption to receive the exemption for the 2012 tax | ||
| year. | ||
| SECTION 3. It is the intent of the legislature that the | ||
| passage by the 82nd Legislature, Regular Session, 2011, of another | ||
| bill that amends Section 11.43, Tax Code, and the amendments made by | ||
| this Act shall be harmonized, if possible, as provided by Section | ||
| 311.025(b), Government Code, so that effect may be given to each. | ||
| If the amendments made by this Act to Section 11.43, Tax Code, and | ||
| the amendments made to Section 11.43, Tax Code, by any other bill | ||
| are irreconcilable, it is the intent of the legislature that this | ||
| Act prevail, regardless of the relative dates of enactment of this | ||
| Act and the other bill or bills, but only to the extent that any | ||
| differences are irreconcilable. | ||
| SECTION 4. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2011. | ||
