The Comptroller of Public Accounts adopts an amendment to §9.415, concerning applications for property tax exemptions, without changes to the proposed text as published in the December 24, 1999, issue of the Texas Register (24 TexReg 11695).

This rule is being amended to change model application forms for charitable organizations, youth spiritual, mental, and physical development organizations, privately owned schools, nonprofit water supply or wastewater services corporations, and miscellaneous property tax exemptions adopted by reference, in response to House Bill 873, 76th Legislature, 1999, effective May 18, 1999, which permits these organizations an exemption for up to three years for an incomplete improvement of property owned by the organizations. Changes to the charitable organization exemption application form are proposed in response to House Bill 2269, 76th Legislature, 1999, effective January 1, 1999, to provide an exemption for certain cooperative housing; and in response to House Bill 2821, 76th Legislature, 1999, to address qualification of charitable organizations that share a division of responsibilities if the organizations meet certain specific requirements and House Bill 1978, 76th Legislature, 1999, to address charitable organizations that provide services to elderly persons including the provision of recreational or social activities and facilities designed to address the special needs of elderly persons or to the handicapped. Changes to the property tax abatement exemption application form are proposed in response to House Bill 3034, 76th Legislature, 1999, effective September 1, 1999, to address taxing units having different terms and durations in their tax abatement agreements with a property owner. In addition, an amendment is proposed to adopt a new model application form for associations that provide assistance to ambulatory health care centers, as provided by House Bill 541, 76th Legislature, 1999, effective January 1, 2000.

No comments were received regarding adoption of the amendment.

This amendment is adopted under the 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 the Tax Code, §§11.111, 11.13, 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, 11.437, and 11.182.