The Comptroller of Public Accounts proposes an amendment to §9.415, concerning applications for property tax exemptions. Tax Code, §11.43 requires the comptroller to prescribe exemption application forms.

The rule, as amended, would adopt by reference two new exemption application forms, amend the application form for charitable organization property tax exemption, and amend the homestead exemption application form. A new exemption application form is proposed to implement House Bill 621, effective January 1, 2008, which provides a new exemption for goods-in-transit. A new exemption application form is proposed to implement House Bill 1022, effective January 1, 2007, which provides a new exemption for vehicles used for the production of income and personal non-income producing activities. An amendment to the charitable organization exemption application form is proposed to implement provisions of House Bill 1742, effective September 1, 2007, that provides a charitable organization exemption for organizations acquiring, holding, and transferring unimproved real property under certain urban land bank demonstration programs and urban land bank programs. Amendments to the homestead exemption application form are proposed to implement a provision of House Bill 1460, effective January 1, 2008, that provides an option that applicants who own a mobile home and appraisal districts may use to prove that the applicant owns the home and to include, in the application instructions, more information for homeowners concerning the qualification of land used in the residential occupancy of the home. Subsection (c) is amended to delete reference to the telephone numbers for Telecommunication Device for the Deaf (TDD).

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 amendment would benefit the public by conforming rules and tax exemption forms to current state law. There is no significant impact on small business. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.

Comments on the amendment 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, which requires that the comptroller adopt rules to facilitate compliance with the law.

The amendment implements Tax Code, §11.43, House Bill 621, House Bill 1022, House Bill 1460, and House Bill 1742, adopted in 2007 by the 80th Legislature.