SB675 - Relating to identifying information required to be included in an application for an exemption from ad valorem taxation.

  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.