34 TAC §9.415
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 19, 2003, issue of the
Texas Register
(28 TexReg 11233).
This rule is amended to adopt one new model application form, delete one
model form and revise several existing model forms in response to legislation
enacted in the 78th Legislature, 2003. New language was added to all model
form regarding confidentiality of driver's license numbers, personal identification
numbers, or social security numbers provided on exemption applications except
for disclosure to appraisal office employees who appraise property and as
authorized by Tax Code §11.48(b).
The comptroller has corrected typographical, formatting and consistency
errors, on the existing model forms in Subsections (c)(2), (c)(4)-(11), (c)(13),
(c)(15), (c)(17)-(18), (c)(20)-(21), and (c)(23)-(24) of this section.
The comptroller received and considered comments from a Austin law firm
on the proposed model form for the Application for Organizations Constructing
or Rehabilitating Low-Income Housing for Property Tax Exemption (Form 50-310).
The law firm submitted a comment that language be added to clarify that
an organization may apply for the exemption within 30 days of the acquisition
of the property as well as the usual application period. The comptroller added
the language to the application.
The law firm submitted a comment that because the property owner and the
qualifying non-profit organization may be two different entities, Step 1 in
the application should be "bifurcated" to provide for identifying information
on both. The firm also submitted a similar comment for Step 2. The comptroller
added the language to the application to obtain the information on both entities
if necessary.
The law firm submitted a comment that since the exemption application is
also used for pre-determination of exemption as required by law, there will
be no "active construction" or "physical preparation" at the time the application
is filed. Because the organization would not have acquired the property, questions
pertaining to active construction or physical preparation should be added.
The comptroller added the questions to the application.
Another comment submitted by the law firm was that most multifamily properties
have a variety of rents, dependent upon family size, unit size, and tenant
income, requiring that rent schedules be attached for that type of housing.
The comptroller added the request to the application.
Also, the law firm submitted a comment that the question on expenditure
of the requisite amount of money would not apply for a pre-determination,
because the applicant will not have spent the requisite amount at the time
the application is filed. Even if the application is being used for a final
exemption, the applicant may have the rehabilitation in progress as permitted
by law for exemption eligibility, but may not have spent the requisite amount.
The firm also suggested that a copy of the development budget be required
to verify the intent to spend the requisite amount and not just a written
statement from a certified public account. The comptroller made the changes
as requested.
The last comment requested that a line be added for building designation
since the application asks for one completed Schedule B for each building
so that the applicant can readily identify the property to which the information
applies. The comptroller added the line on Schedule B.
This amendment is adopted 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, 11.182, 11.1825
and 11.1826. It repeals Tax Code §11.142.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on March 8, 2004.
TRD-200401752
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: March 28, 2004
Proposal publication date: December 19, 2003
For further information, please call: (512) 475-0387
34 TAC §9.419
The Comptroller of Public Accounts adopts amendment to §9.419,
concerning property tax exemption for motor vehicles leased for personal use,
without changes to the proposed text as published in the January 2, 2004,
issue of the
Texas Register
(29 TexReg 64).
The amendment is adopted to revise the model exemption application form
to implement House Bill 500, 78th Legislature, effective September 1, 2003,
which requires the chief appraiser to keep confidential the driver's license
number, personal identification number, or social security number provided
on the exemption application except for disclosure to appraisal office employees
who appraise property and as authorized by Tax Code, §11.48(b).
There were no written comments received. However, in a discussion with
an Austin attorney, it was pointed out that the preamble of the proposed rule
failed to describe the revisions to Lessor's Rendition or Property Report
for Leased Automobiles (Form 50-288) regarding implementation of Senate Bill
340, 78th Legislature, Regular Session, effective January 1, 2004. The comptroller
added language to this form explaining the change in Tax Code, §22.23(b),
that on written request the chief appraiser must extend the filing deadline
to May 15 of the tax year and may extend the deadline another 15 days upon
good cause shown in writing by the property owner. The comptroller also added
language informing taxpayers of the penalties for failure to file a rendition
or property report timely required by Texas law pursuant to Tax Code, §22.01(a)
and (b).
This section is adopted under Tax Code, §5.03, which requires
the comptroller to adopt rules establishing the minimum standards for the
administration and operation of an appraisal district, Tax Code, §5.07,
which requires the comptroller to prescribe the contents and form for the
administration of the property tax system, Tax Code, §11.43(f), which
requires the comptroller to prescribe the contents and form for each kind
of property tax exemption and Tax Code, §22.24(a), which requires the
use of a rendition form or report that is prescribed or approved by the comptroller.
The section implements Tax Code, Chapter 11, Subchapter B, §11.252.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on March 5, 2004.
TRD-200401717
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: March 25, 2004
Proposal publication date: January 2, 2004
For further information, please call: (512) 475-0387