The bill amends Section 11.43 of the Tax Code to enhance the process for proving eligibility for exemptions from ad valorem taxation for residence homesteads. Key changes include the requirement for applicants to provide their name and either a driver's license number, personal identification certificate number, or social security number. Notably, the bill introduces a provision allowing applicants to submit an "owner occupancy affidavit" in lieu of a driver's license or personal identification number, particularly for those who may not possess these forms of identification. Additionally, the chief appraiser is mandated to develop a program for periodic reviews of exemptions to ensure ongoing eligibility, with the authority to request further documentation if there are concerns about the validity of the submitted affidavit.

Furthermore, the bill specifies that the application form must include a notice of penalties for false statements and clarifies the conditions under which the chief appraiser may waive certain identification requirements for active duty military members and their spouses. The comptroller is tasked with prescribing the form for the owner occupancy affidavit by January 1, 2026, and the changes will apply to applications filed on or after that date. The bill is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 11.43 (Tax Code 11)