The Comptroller of Public Accounts proposes an amendment to §9.415, concerning applications for property tax exemptions. This rule is being amended to change model application form for disabled veteran's or survivor's exemption adopted by reference, in response to House Bill 16, 77th Legislature, 2001, effective September 1, 2001, which allow a late application by a disabled veteran or survivor under certain conditions. Changes to the miscellaneous property tax exemptions application form are proposed in response to House Bill 824, 77th Legislature, 2001, effective January 1, 2002, to add an exemption for certain nonprofit county fair associations. Changes to the model application form for exemption of goods exported from Texas are proposed in response to Senate Bill 862, 77th Legislature, 2001, effective January 1, 2002, which allows a late application. Changes to the property tax abatement exemption application form are proposed in response to House Bill 1448, 77th Legislature, 2001, effective September 1, 2001, to allow for a tax abatement with the owner of a leasehold interest in real property. Changes to the community housing development organizations improving property for low-income and moderate-income housing forms are proposed in response to House Bill 1392, 77th Legislature, 2001, effective June 14, 2001, to specify that an exemption, once allowed, does not need to be claimed annually. Also, House Bill 3383, 77th Legislature, 2001, effective January 1, 2002, changes the requirement for exemption status of community housing development organizations. Changes to the water conservation exemption form are proposed in response to Senate Bill 2, 77th Legislature, 2001, effective September 1, 2001, to add an exemption for desalination and brush control. In addition, the amendment is proposed to adopt a new model exemption application form for raw cocoa and green coffee held in Harris County, as provided by Senate Bill 1574, 77th Legislature, 2001, effective January 1, 2002; and to adopt a new model exemption application for certain travel trailers, as provided by House Bill 2076, 77th Legislature, 2001, effective January 1, 2002. New language regarding the use of social security number under the Federal Privacy Act is added to forms that contain a field for reporting a social security number.

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

Mr. LeBas 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 providing taxpayers with additional information regarding their tax responsibilities. There are no fiscal implications for small businesses. There is no significant anticipated economic cost to individuals who are required to comply with the proposed rule.

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

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

The amendment implements Tax Code, §§11.111, 11.13, 11.14, 11.17, 11.18, 11.181, 11.19, 11.20, 11.21, 11.22, 11.23(a)-(k), 11.24, 11.251, 11.27, 11.271, 11.28, 11.29, 11.30, 11.31, 11.32, 11.33, 11.437, and 11.182.