The Comptroller of Public Accounts proposes an amendment to §9.415, concerning applications for property tax exemptions. To implement the requirements of House Bill 500, 78th Legislature, Regular Session, effective September 1, 2003, the comptroller is amending all the model forms for property tax exemptions subsections (c)(1) - (24) of this section, to add a statement which requires the chief appraiser to keep confidential the driver's license number, personal identification number, or social security number provided on the exemption application except for disclosure to appraisal office employees who appraise property and as authorized by Tax Code §11.48(b).

The residential homestead exemption application form, subsection (c)(2) of this section, is being amended, in response to House Bill 136, 78th Legislature, effective January 1, 2004, which provides a tax limitation for homeowners disabled or 65 or older at the option of the county, city, or special district; in response to House Bill 217, 78th Legislature, effective January 1, 2004, which provides a school tax limitation for disabled homeowners; House Bill 2147, 78th Legislature, effective June 20, 2003, which provides a different filing deadline; and in response to Senate Bill 521, 78th Legislature, effective January 1, 2004, which provides for a statement of ownership and location to accompany a homestead application for manufactured housing.

The miscellaneous property tax exemptions application form subsection (c)(10) is being amended, in response to House Bill 179, 78th Legislature, effective January 1, 2004, to change the application for nonprofit county fair association to specify that an exemption, once allowed, does not need to be claimed annually.

House Bill 1278, 78th Legislature, Regular Session, effective January 1, 2004, is the basis for amending the application for religious organizations, subsection (c)(7) of this section, which provides exemption for property owned by religious organization and leased for use as a school and for land owned with the intent of expanding or constructing a religious facility. This bill is also the basis for amending the application for privately owned schools, subsection (c)(8) of this section, which provides exemption for property owned by religious organization and leased for use as a school.

The application for religious organizations, subsection (c)(7) of this section, is amended to implement House Bill 2383, 78th Legislature, Regular Session, effective January 1, 2004, which provides exemption for property owned by the state or political subdivision and leased as an actual place of religious worship.

House Bill 2416, 78th Legislature, Regular Session, effective September 1, 2003, is the basis for amending subsection (c)(4), (6) - (8), (10) and (18) of this section, which provides exemption for an incomplete improvement for five years.

The applications for community housing development organizations improving property for low-income and moderate-income housing subsection (c)(21) of this section, is amended in response to House Bill 3546, 78th Legislature, effective January 1, 2004, to change the application's title to specify that this form may only be used by community housing development organizations to apply for an exemption for property previously qualified for exempt status as low-income moderate-income housing.

The exemption application for certain travel trailers, subsection (c)(25) of this section will be repealed. Pursuant to Senate Bill 510, 78th Legislature, effective January 1, 2004, and Senate Joint Resolution 25, approved by Texas voters September 13, 2003, is no longer necessary.

A new application form for use by organizations constructing or rehabilitating low-income housing new subsection (c)(25) of this section is proposed in response to House Bill 3546, 78th Legislature, effective January 1, 2004. This new form will be used by these organizations to apply an exemption for property previously not qualified for exempt status.

The Comptroller is correcting the application for charitable organizations, subsection (c)(4) of this section, on Step 3 from "and" to "or" in the provision that relates to providing housing and services to persons 62 years of age or older in a retirement community.

James LeBas, Chief Revenue Estimator, has determined that for the first five-year period the amendment rule will be in effect, there will be no significant revenue impact on the state or units of local government.

Mr. LeBas also has determined that for each year of the first five years the amendment is in effect, the public benefit anticipated as a result of enforcing the amended rule will be in providing additional information to taxpayers regarding state and local tax laws. The proposed amendment would have no significant fiscal impact on small businesses.

Comments on the proposal may be submitted to Buddy Breivogel, Manager, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.

This amendment is proposed under Tax Code, §11.43(f), which requires the comptroller to prescribe the contents and form for each kind of property tax exemption.

The amendment implements Tax Code, §§11.111, 11.13, 11.14, 11.17, 11.18, 11.181, 11.19, 11.20, 11.21, 11.22, 11.23(a) - (k), 11.24, 11.251, 11.27, 11.271, 11.28, 11.29, 11.30, 11.31, 11.32, 11.33, 11.437, 11.182, 11.1825 and 11.1826. It repeals Tax Code §11.142.