The Comptroller of Public Accounts proposes an amendment to §9.417, concerning property tax exemption for organizations engaged primarily in charitable activities. This amendment is being proposed to update the exemption application form, to increase administrative efficiency by providing for comptroller revision of applicable forms that are not required to be adopted by rule, and to delete language that merely duplicates language set forth in the Tax Code.

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 by improving the administration of local property valuation and taxation. 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. Comments must be received no later than 30 days from the date of publication of the proposal in the Texas Register.

The amendment is proposed under Tax Code, §11.184(g) which provides for the comptroller to adopt rules to implement Tax Code, §11.184 and Tax Code, §11.43(f) which provides for the comptroller to prescribe exemption application forms.

This section implements Tax Code, §11.184 and §11.43(f).