Bill: HB 806, 84(R) - 2015

Committee

House Ways & Means

Vote Recommendation

Vote Recommendation Economic Freedom Property Rights Personal Responsibility Limited Government Individual Liberty
Neutral Neutral Neutral Neutral Neutral Neutral

Author(s)

J.M. Lozano

Bill Caption

Relating to proof of eligibility for an exemption from ad valorem taxation of the residence homestead of a person.

Fiscal Notes

A fiscal note dated April 10, 2015 anticipates no fiscal implication to the State or to units of local government.

Bill Analysis

House Bill 806 would amend Section 11.43 of the Tax Code regarding applications for a residence homestead exemption.

Currently, an application for a residence homestead exemption must include, among other items, a copy of the applicant’s driver’s license or state-issued personal identification certificate, unless the applicant is a resident of a facility that provides services related to health, infirmity, or aging, or is certified for participation in the address confidentiality program administered by the attorney general (Section 11.43 (j) (4) of the Tax Code).

House Bill 806 would add an exception to the list of applicants not required to provide a copy of a driver's license or state-issued personal identification. An applicant would be able to include instead a signed affidavit stating that for religious reasons, the applicant cannot obtain an identification that requires the applicant to be photographed, and that the property for which the applicant is claiming an exemption is the applicant's residence homestead.

Vote Recommendation Notes

House Bill 806 would favor a certain category of people on religious grounds by exempting them from the requirement of proving one's identity via a driver's licence (or other state-issued personal identification) in order to claim a residence homestead exemption.

While this exception is probably in line with other exceptions protecting certain groups under the freedom of religion of the First Amendment of the U.S. Constitution, if this requirement can be removed for some people simply on personal beliefs grounds, it may probably not be necessary -- much less mandatory -- for others. As a consequence, we will remain neutral on House Bill 806.

Organizations Supporting

Texas Association of Appraisal Districts

Source URL (retrieved on 04/19/2024 02:04 AM): http://reports.texasaction.com/bill/84r/hb806?print_view=true