The Comptroller of Public Accounts (comptroller) proposes an amendment to §9.415, concerning applications for property tax exemptions. The comptroller is not required by statute to prescribe the forms previously adopted by reference by this rule and this amendment deletes reference to the forms.

The rule is being amended to delete the adoption by reference of model forms included in the rule. The amendment to the rule is proposed to remove provisions concerning model forms that are not required by law to be prescribed by the Comptroller of Public Accounts.

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 will be in clarifying that the model tax exemption forms listed in this rule are recommended for use by local taxing authorities, but are not mandated forms. The proposed amendment would have no fiscal impact on small businesses. 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 Deborah Cartwright, Director, Property Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528.

The amendment is proposed under Tax Code, §111.002 and §111.0022, which provide the comptroller with the authority to adopt rules for the administration and enforcement of the Tax Code and programs or functions assigned to the comptroller by law.

The amendment does not affect any statute, article, or section of the Tax Code.