THE CHIEF'S APPRAISAL: There's a new process for filing homestead exemptions

The legislature has enacted a new and tougher exemption application process for home owners who file for their homestead exemption after September 1, 2011. This new process will help ensure that property owners do not receive the homestead benefit on multiple properties.  New applications will require the applicant to state that he or she does not claim an exemption on another residence homestead in or outside of Texas.  The new law also requires property owners to provide a copy of their Texas driver’s license or a Texas state-issued identification card and a copy of their vehicle registration receipt.  The address on both documents must be the same as the address for which the property owner wishes to claim the homestead exemption. 

To assist appraisal districts in verifying residency, the legislature authorized appraisal districts to gain access to the Texas Department of Public Safety driver’s license records.  Appraisal districts can audit the records electronically.

Owners with a vehicle registration receipt with a previous address will need to contact the Ector County Tax Office at 1010 E. Eighth Street or go online with the Texas Department of Motor Vehicles at www.txdmv.gov and make the address change in order to obtain a receipt with the current address. 

Property owners who do not own a vehicle will have to provide a notarized affidavit certifying that they do not own a vehicle and will also be required to provide a current utility bill on which the address matches the exemption application address. 

The applications that this new process will affect include:

• General residential homestead exemption
• Over-65 exemption
• Disability exemption
• 100-percent disabled veterans exemption
• Surviving spouse exemption
• Manufactured (mobile) home residential homestead exemptions
• Applicants for the residential homestead exemption on manufactured homes will also be required to provide a statement of ownership and location issued by the Texas Department of Housing and Community Affairs, a copy of purchase contract or payment receipt or a detailed sworn affidavit. 

We know how tedious this new process will be; however, the annual tax savings for a residential homestead exemption on a $100,000 taxable value is more than $500, which we hope will help ease the pain.  The new law prohibits a chief appraiser from allowing a homestead exemption unless the addresses on the required forms of identification match and also match the address for which the exemption is claimed.