The Comptroller of Public Accounts proposes an amendment to §9.415, concerning applications for property tax exemptions. Changes to subsection (c) are proposed for clarification purposes and 4 model forms are proposed to be amended. To clarify the application for the exemption of goods exported from Texas, the comptroller is amending Model Form 50-113. To implement the requirements of law regarding the inclusion of a person's date of birth on the application for residence homestead exemptions, and to clarify instructions, the comptroller is amending Model Form 50-114. To include certain medical facilities on the application for miscellaneous exemptions, the comptroller is amending Model Form 50-128. To implement the requirements of law regarding the deadline for filing an application for a disabled veteran or survivor exemption, the comptroller is amending Model Form 50-135.

The application for exemption of goods exported from Texas (also known as the freeport exemption) is being amended in response to a request from a vendor to clarify the wording of the third question in step 4 of the form. If inventory is transported for only a portion of the year, it could be eligible for the exemption and space for providing the months during which portions of the inventory were transported is needed. The comptroller is amending Model Form 50-113 to provide additional space for providing this information.

The application for residence homestead exemption is being amended in response to House Bill 2491, 79th Legislature, Regular Session, effective September 1, 2005, requiring that the homestead application form include a space for the applicant to include his or her date of birth. The comptroller is amending Model Form 50-114 to add the space for the date of birth and to provide an explanation that the applicant will be entitled to receive a residence homestead exemption for persons 65 years of age or older without filing another application for that purpose. The model form is being amended to explain that a tax limitation for homeowners who are age 65 or older or disabled is available at the option of counties, cities, or junior college districts and is required for school districts to provide to disabled homeowners. The comptroller is amending Model Form 50-114 to clarify the application instructions concerning tax limitations generally and specifically for surviving spouses of persons age 65 or older or disabled. The model form is also being amended to clarify the description of property in Step 2 concerning the number of acres used for residential occupancy, to amend the instructions concerning applications for the homestead exemption for persons 65 years of age of older, and to correct clerical errors.

The miscellaneous property tax exemption form is being amended to conform to requirements of the law. The comptroller is amending Model Form 50-128 to add medical center developments in populous counties as organizations that may qualify for exemptions from ad valorem taxation and for which annual applications are not required. The amendment also corrects clerical errors on the form.

The application for disabled veteran's or survivor's exemption is being amended in response to Senate Bill 1652, 79th Legislature, Regular Session, effective September 1, 2005. The comptroller is amending Model Form 50-135 to state that an application may be filed no later than one year after the delinquency date for taxes on the property, rather than the first anniversary of the earlier of certain dates.

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

Mr. Heleman also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule would benefit the public by standardizing and streamlining the transmittal of property tax information. The proposed amendment would have no significant fiscal impact on small businesses. There is no anticipated significant economic cost to the public.

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

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

The amendment implements Tax Code, §§11.251, 11.43, and 11.439.