The Comptroller of Public Accounts adopts amendments to §9.419, concerning property tax exemption for certain leased motor vehicles, without changes to the proposed text as published in the February 18, 2022, issue of the Texas Register (47 TexReg 764). The rule will not be republished.

The amendments implement statutory requirements as amended by House Bill 988, Section 6, 87th Legislature, R.S. (2021).

The amendment to subsection (a)(4) allows the lessee's affidavit to be certified under oath or by a written, unsworn declaration.

In subsection (b)(1)(a) the comptroller adopts by reference an amended version of the Lessee's Affidavit Motor Vehicle Use Other than Production of Income (Form 50-285) to make updates and clarifications related to the lessee's address, statutory language and the legislative change from House Bill 988, Section 6. The amended form may be viewed at comptroller.texas.gov/taxes/property-tax/forms.

In subsection (c), the comptroller amends the name of Form 50-285 to its current title.

In subsection (g), the comptroller amends the text to add a missing parenthesis.

The comptroller did not receive any comments regarding adoption of the amendments.

These amendments are adopted under Tax Code, §11.252 (Motor Vehicles Leased for Use Other than Production of Income), which requires the comptroller to, by rule, establish exemption application requirements and appropriate procedures to determine whether a motor vehicle subject to a lease qualifies for an exemption under this section and to adopt a form to be completed by the lessee of a motor vehicle for which the owner of the vehicle may apply for an exemption under this section.

The comptroller further adopts the amendments under Tax Code, §22.24 (Rendition and Report Forms) which authorizes the comptroller to prescribe and approve forms for the rendition and reporting of property.

This rule implements Tax Code, §11.252 (Motor Vehicles Leased for Use Other than Production of Income).