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 |
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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 |