Bill Text: TX HB645 | 2011-2012 | 82nd Legislature | Enrolled


Bill Title: Relating to the information required to be included on a form for an application for an exemption from ad valorem taxation of property owned by a charitable organization.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB645 Detail]

Download: Texas-2011-HB645-Enrolled.html
 
 
  H.B. No. 645
 
 
 
 
AN ACT
  relating to the information required to be included on a form for an
  application for an exemption from ad valorem taxation of property
  owned by a charitable organization.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.43(f), Tax Code, is amended 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. 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)  "Personal identification certificate" means a
  certificate issued by the Department of Public Safety under
  Subchapter E, Chapter 521, Transportation Code.
         SECTION 2.  Section 11.43, Tax Code, as amended by this Act,
  applies only to an application for an exemption from ad valorem
  taxation of property owned by a charitable organization filed with
  a chief appraiser on or after September 1, 2011.  An application for
  an exemption from ad valorem taxation of property owned by a
  charitable organization filed with a chief appraiser before
  September 1, 2011, 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, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 645 was passed by the House on April
  6, 2011, by the following vote:  Yeas 144, Nays 0, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 645 was passed by the Senate on May
  25, 2011, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
feedback