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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of certain peace officers for an |
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exemption from ad valorem taxation of the officers' residence |
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homestead. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43, Tax Code, is amended by amending |
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Subsection (n) and adding Subsection (p) to read as follows: |
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(n) A chief appraiser may not allow an exemption provided by |
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Section 11.13 unless the address of the property for which the |
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exemption is claimed corresponds to the address on: |
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(1) [the address on the driver's license or
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state-issued personal identification certificate provided by the
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applicant under Subsection (j) corresponds to the address on] the |
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applicant's vehicle registration receipt or utility bill provided |
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under Subsection (j) [that subsection]; and |
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(2) the applicant's driver's license or state-issued |
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personal identification certificate provided under Subsection (j), |
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unless the applicant holds a driver's license issued under Section |
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521.1211, Transportation Code [the address indicated in
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Subdivision (1) corresponds to the address of the property for
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which the exemption is claimed]. |
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(p) The application form for an exemption under Section |
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11.13 must include a space for an applicant to state that the |
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applicant holds a driver's license issued under Section 521.1211, |
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Transportation Code. |
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SECTION 2. The change in law made by this Act to Section |
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11.43, Tax Code, applies only to an application for a residence |
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homestead exemption filed with a chief appraiser on or after the |
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effective date of this Act. An application for a residence |
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homestead exemption filed with a chief appraiser before the |
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effective date of this Act is governed by the law in effect when the |
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application was filed, and the former law is continued in effect for |
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that purpose. |
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SECTION 3. This Act takes effect September 1, 2013. |