Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986 Page: 94
81-106 p. ; 28 cm.View a full description of this periodical.
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Effective date: January 20, 1986
Proposal publication date: October 8, 1985
For further information, please call
(512) 463-4606.
TITLE 34. PUBLIC
FINANCE
Part VII. State Property
Tax Board
Chapter 155. Tax Record
Requirements
Exemptions
*34 TAC 155.4
The State Property Tax Board adopts an
amendment to 155.4, without changes
to the proposed text published In the No-
vember 15, 1985, issue of the Texas
Register (10 TexReg 4406).
The amendment lists information that
must be contained In the appraisal rec-
ord listing of each item of taxable prop-
erty. The amendment includes a require-
ment that appraisal records maintained
by an appraisal district include the perm-
anent identification number, and the
make and model of certain manufactured
homes. This amendment requires ap-
praisal records to contain information
necessary for a tax collector to file a
notice of tax lien on a manufactured
home with the Texas Department of La-
bor pursuant to the Property Tax Code,
32.015, added by Senate Bill 1267, 69th
Legislature, 1985.
No comments were received regarding
adoption of the amendment.
The amendment is adopted under the
Property Tax Code, 5.03(a), which pro-
vides the State Property Tax Board with
the authority to establish minimum stan-
dards for the administration and opera-
tion of an appraisal district; the Proper-
ty Tax Code, 25.02(a), which authorizes
the board to prescribe the form of the ap-
praisal records; and the Property Tax
Code, 29.03(b), which authorizes the
board to adopt rules establishing mini-
mum standards for description of proper-
ty.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued in Austin, Texas, on December 27, 1985.
TRD-8512375 Ron Patterson
Executive Director
State Property Tax
Board
Effective date: January 21, 1986
Proposal publication date: November 15, 1985
For further Information, please call
(512) 834-4800.*34 TAC 155.6
The State Property Tax Board adopts the
repeal of 155.6, without changes to the
proposed text published in the November
15, 1985, issue of the Texas Register (10
TexReg 4406).
The repealed section prescribed the con-
tents of residence homestead exemption
application forms. It Is replaced by a new
section prescribing revised contents for
homestead application forms.
No comments were received regarding
adaption of the repeal.
The repeal is adopted under the Texas
Property Tax Code, 5.03(a), which pro-
vides the State Property Tax Board with
the authority to establish minimum stan-
dards for the administration and opera-
tion of an appraisal district; the Texas
Property Tax Code, 5.07(c), which pro-
vides that the board shall prescribe the
contents of all forms necessary for the
administration of the property tax sys-
tem; and the Texas Property Tax Code,
11.43(f), which requires the board to
prescribe the contents of exemption ap-
plications to ensure that the form re-
quires an applicant to furnish the infor-
mation necessary to determine the validi-
ty of the exemption claim.
This agency hereby certifies that the rule
as adopted has been reviewed by legal
counsel and found to be a valid exercise
of the agency's legal authority.
Issued in Austin, Texas, on December 27,1985.
TRD-8512367 Ron Patterson
Executive Director
State Property Tax
Board
Effective date: January 21, 1986
Proposal publication date: November 15,1985
For further information, please call
(512) 834-4800.The State Property Tax Board adopts new
155.6, with changes to the proposed text
published in the November 15, 1985, is-
sue, of the Texas Register (10 TexReg
4407).
The new section revises the prescribed
contents of homestead exemption appli-
cation forms to make the forms simpler
and easier to read than those required by
the former section. The new section also
requires residential homestead exemp-
tion application forms to contain more
information regarding mobile homes,
pursuant to the Texas Property Tax Code,
11.432. The new section deletes the re-
quirement that the applicant swear or af-
firm the truth of the contents. The pre-
vious 155.6 is repealed in this issue of
the Texas Register.
One change was made to the text as pro-
posed. Subsection (d) of the proposed
section would have required each real-dance homestead exemption application
form to contain a statement acknowledg-
ing the Penal Code provisions for filing
false information. The proposal stated
that Penal Code penalties provided for a
prison term of two to 10 years andlor a
fine of up to $5,000. The "and/or" was
changed to "and" to indicate the max-
imum possible penalty.
One comment was received regarding
the adoption of the new section. The
comment requested that the model resi-
dence homestead exemption application
form contain a space for the applicant
to provide his home telephone number.
Staff agreed with the comment and made
the change to the model form.
The comment was submitted by Jim Rob-
Inson, Deputy Chief Appraiser, Harris
County Appraisal District.
The new section is adopted under the
Texas Property Tax Code, 5.03(a), which
provides the State Property Tax Board
with the authority to establish minimum
standards for the administration and op-
eration of an appraisal district; the Texas
Property Tax Code, 5.07(c), which pro-
vides that the board shall prescribe the
contents of all forms necessary for the
administration of the property tax sys-
tem; and the Texas Property Tax Code,
11.43(f), which requires the board to
prescribe the contents of exemption ap-
plications to ensure that the form re-
quires an applicant to furnish the Infor-
mation necessary to determine the validi-
ty of the exemption claim.
155.6. Exemption Applications for Resi-
dence Homesteads.
(a) All appraisal offices shall prepare
and make available applications for resi-
dence homestead exemptions.
(b) All applications shall contain
spaces for the property owner to provide the
following information:
(1) the name an address of the
property owner;
(2) the street address or other des-
cription of the property, and, if the prop-
erty is a mobile home, the make, model,,
and permanent identification number, to-
gether with a copy of the document of title
to the mobile home if the mobile home is
eight feet wide or wider, 40 feet long or
longer, or occupies an area of 320 square
feet, and the document of title has not been
canceled;
(3) whether the property owner
qualifies for the general residence home
stead exemption. The application form shall
require the property owner to indicate
whether he owns the property, whether it
was his residential homestead on January
1 of the year for which the application is
filed, and whether he has claimed a residen-
tial homestead exemption on any other
property for the year;
(4) whether the property owner
qualifies for over-65 homestead exemptions;11 TexReg 94 January 7, 1986 Texas Register 4
11 TexReg 94 January 7, 1986
Texas Register 4I
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Texas. Secretary of State. Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986, periodical, January 7, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243750/m1/16/: accessed May 1, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.