bill letting homeowners swear an affidavit for homestead exemptions

The text as introduced · 1,033 words

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.