HB 3108

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)  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
(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
(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
(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
(3)  state that each fact contained in the application
(A)  a copy of the applicant's driver's license or
state-issued personal identification certificate unless the
(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;
(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
(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
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.