bill lets handgun licenses count as tax exemption ID

The text as introduced · 578 words

89R3910 CS-D

By: Hughes
S.B. No. 675

A BILL TO BE ENTITLED

AN ACT

relating to identifying information required to be included in an

application for an exemption from ad valorem taxation.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 11.43, Tax Code, is amended by amending

Subsections (f) and (j) and adding Subsection (j-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,

license to carry a handgun 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, license to carry a handgun

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) "License to carry a handgun" means a license

issued under Subchapter H, Chapter 411, Government Code.

(3) "Personal identification certificate" means a

certificate issued by the Department of Public Safety under

Subchapter E, Chapter 521, Transportation Code.

(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 copy of the applicant's driver's

license , [ or ] state-issued personal identification certificate , or

license to carry a handgun unless the applicant:

(A) is a resident of a facility that provides

services related to health, infirmity, or aging; or

(B) is certified for participation in the address

confidentiality program administered by the attorney general under

Subchapter B, Chapter 58, Code of Criminal Procedure;

(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.

(j-1) A chief appraiser shall destroy a copy of a driver's

license, state-issued personal identification certificate, or

license to carry a handgun required to be submitted by a person

under this section on the written request of the person.

SECTION 2. Sections 11.43(f) and (j), Tax Code, as amended

by this Act, apply only to an application for an exemption from ad

valorem taxation filed on or after the effective date of this Act.

SECTION 3. This Act takes effect September 1, 2025.