H.B. No. 252
 
 
 
 
AN ACT
  relating to eligibility for an exemption from ad valorem taxation
  of the residence homestead of a person.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.43, Tax Code, is amended by amending
  Subsection (j) and adding Subsections (n) and (o) to read as
  follows:
         (j)  In addition to the items required by Subsection (f), an 
  [An] application for a residence homestead [an] exemption
  prescribed by the comptroller and authorized by [under] Section
  11.13 must:
               (1)  list each owner of the residence homestead and the
  interest of each owner;
               (2)  state that the applicant does not claim an
  exemption under that section on another residence homestead in this
  state or claim a residence homestead exemption on a residence
  homestead outside this state;
               (3)  state that each fact contained in the application
  is true; [and]
               (4)  include a copy of the applicant's driver's license
  or state-issued personal identification certificate and:
                     (A)  a copy of the applicant's vehicle
  registration receipt; or
                     (B)  if the applicant does not own a vehicle, an
  affidavit to that effect signed by the applicant and a copy of a
  utility bill for the property subject to the claimed exemption in
  the applicant's name;
               (5)  state [include a sworn statement] that the
  applicant has read and understands the notice of the penalties
  required by Subsection (f); and
               (6)  be signed by the applicant.
         (n)  A chief appraiser may not allow an exemption provided by
  Section 11.13 unless:
               (1)  the address on the driver's license or
  state-issued personal identification certificate provided by the
  applicant under Subsection (j) corresponds to the address on the
  applicant's vehicle registration receipt or utility bill provided
  under that subsection; and
               (2)  the address indicated in Subdivision (1)
  corresponds to the address of the property for which the exemption
  is claimed.
         (o)  The application form for an exemption authorized by
  Section 11.13 must require an applicant for an exemption under
  Subsection (c) or (d) of that section who is not specifically
  identified on a deed or other appropriate instrument recorded in
  the applicable real property records as an owner of the residence
  homestead to provide an affidavit or other compelling evidence
  establishing the applicant's ownership of an interest in the
  homestead.
         SECTION 2.  (a) Section 11.432, Tax Code, is amended to read
  as follows:
         Sec. 11.432.  HOMESTEAD EXEMPTION FOR MANUFACTURED HOME.  
  (a)  Except as provided by Subsection (a-1), for [For] a
  manufactured home to qualify as a residence homestead [for an
  exemption] under Section 11.13, the application for [the] exemption
  required by Section 11.43 must be accompanied by:
               (1)  a copy of the statement of ownership and location
  for the manufactured home issued by the manufactured housing
  division of the Texas Department of Housing and Community Affairs
  under Section 1201.207, Occupations Code, showing that the
  individual applying for the exemption is the owner of the
  manufactured home;
               (2)  a [or be accompanied by a verified] copy of the
  purchase contract or payment receipt showing that the applicant is
  the purchaser of the manufactured home; or
               (3)  a sworn affidavit by the applicant stating that:
                     (A)  the applicant is the owner of the
  manufactured home;
                     (B)  the seller of the manufactured home did not
  provide the applicant with a purchase contract; and
                     (C)  the applicant could not locate the seller
  after making a good faith effort[, unless a photostatic copy of the
  current title page for the home is displayed on the computer website
  of the Texas Department of Housing and Community Affairs].
         (a-1)  An [The] appraisal district may rely upon the computer
  records of the Texas Department of Housing and Community Affairs to
  verify an applicant's ownership of a manufactured home.  An
  applicant is not required to submit an accompanying document
  described by Subsection (a) if the appraisal district verifies the
  applicant's ownership under this subsection [determine whether a
  manufactured home qualifies for an exemption].
         (b)  The land on which a manufactured home is located
  qualifies as a residence homestead [for an exemption] under Section
  11.13 only if:
               (1)  the land is owned by one or more individuals,
  including the applicant [manufactured home qualifies for an
  exemption as provided by Subsection (a)]; [and]
               (2)  the applicant occupies the manufactured home as
  the applicant's principal residence; and
               (3)  the applicant demonstrates ownership of the
  manufactured home under Subsection (a) or the appraisal district
  determines the applicant's ownership under Subsection (a-1)
  [manufactured home is listed together with the land on which it is
  located under Section 25.08].
         (c)  The owner of land that qualifies as a residence
  homestead under this section [consumer] is entitled to obtain the
  homestead exemptions provided by Section 11.13 and any other
  benefit granted under this title to the owner of a residence
  homestead regardless of whether the applicant [owner] has elected
  to treat the manufactured home as real property or personal
  property and regardless of whether the manufactured home is listed
  on the tax rolls with the real property to which it is attached or
  listed on the tax rolls separately.
         (d) [(c)]  In this section, "manufactured home" has the
  meaning assigned by Section 1201.003, Occupations Code.
         (b)  Section 25.08, Tax Code, is amended by adding Subsection
  (g) to read as follows:
         (g)  The chief appraiser shall apportion a residence
  homestead exemption for property consisting of land and a
  manufactured home listed separately on the tax roll on a pro rata
  basis based on the appraised value of the land and the manufactured
  home.
         (c)  Section 11.432, Tax Code, as amended by this Act,
  applies only to an application for a residence homestead exemption
  filed on or after the effective date of this section.  An
  application filed before the effective date of this section is
  governed by the law in effect when the application was filed, and
  that law is continued in effect for that purpose.
         (d)  Section 25.08, Tax Code, as amended by this Act, applies
  only to an apportionment of a residence homestead exemption for a
  tax year beginning on or after the effective date of this section.
         (e)  This section takes effect January 1, 2012.
         SECTION 3.  The change in law made by this Act to Section
  11.43, Tax Code, applies only to an application for a residence
  homestead exemption filed with a chief appraiser on or after the
  effective date of this Act. An application for a residence
  homestead exemption filed with a chief appraiser before the
  effective date of this Act is governed by the law in effect when the
  application was filed, and the former law is continued in effect for
  that purpose.
         SECTION 4.  Except as otherwise provided by this Act, this
  Act takes effect September 1, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 252 was passed by the House on April
  5, 2011, by the following vote:  Yeas 146, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 252 on May 21, 2011, by the following vote:  Yeas 136, Nays 0, 1
  present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 252 was passed by the Senate, with
  amendments, on May 18, 2011, by the following vote:  Yeas 31, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor