Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER CAPPRAISAL DISTRICT ADMINISTRATION
RULE §9.415Applications for Property Tax Exemptions
ISSUE 12/25/2009
ACTION Final/Adopted
Preamble Texas Admin Code Rule

(a)With the application for exemption for residence homesteads, the appraisal office shall:

  (1)provide a list of taxing units served by the appraisal district, together with all residential homestead exemptions each offers; or

  (2)provide the appraisal district's name and appraisal district's phone number on the form, with an instruction that the property owner may call the appraisal district to determine what homestead exemptions are offered by the property owner's taxing units.

(b)If the chief appraiser learns of the death of a person qualified for over-65 or disabled homestead exemptions (Tax Code, §11.13) and it appears that the person's spouse has acquired ownership of the homestead, the chief appraiser should require the surviving spouse to file a new homestead exemption application. Based on the information provided in the new application, the chief appraiser shall determine whether the surviving spouse qualifies for homestead exemptions, including over-65 or disabled exemptions, and whether the surviving spouse may retain the tax ceiling for school tax purposes established on the homestead by the decedent.

(c)The comptroller may prescribe forms for use in the administration of the ad valorem tax exemptions. The prescribed forms will not be adopted by rule unless required by statute. If a form is prescribed for a particular purpose, the content of a form used by the appraisal district must comply with the most recently prescribed form as of the date specified.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on December 14, 2009

TRD-200905804

Ashley Harden

General Counsel

Comptroller of Public Accounts

Effective date: January 3, 2010

Proposal publication date: October 30, 2009

For further information, please call: (512) 475-0387



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