2011 Changes to the Residence Homestead
In 2011, the Texas Legislature passed HB 252 which made
comprehensive changes to the residence homestead exemption, including new
requirements for applications and modifications to the exemption for manufactured
New Requirements for Residence Homestead Applications
HB 252 sets forth new requirements for the application, including
requiring the property owner to state on the application form that the owner is
not claiming a residence homestead exemption on another residence homestead in
or outside Texas. Please see the updated residence homestead application formÂ http://www.window.state.tx.us/taxinfo/taxforms/50-114.pdfÂ (PDF, 263KB).
- What new
documentation must be submitted with a residence homestead application?Â
A copy of a driverâ€™s license or state-issued personal identification
certificate AND a copy of a vehicle registration receipt.
- What if the applicant
does not own a vehicle?Â
The applicant should fill out the affidavit on the application form
stating the applicant does not own a vehicle AND submit a copy of a
utility bill in the applicantâ€™s name for the property.
- Why do
applicants have to submit this new documentation?Â
Tax Code Section 11.43 prohibits a chief appraiser from allowing a
residence homestead exemption unless the address on the driverâ€™s license
or state-issued personal identification certificate corresponds to the
address on the applicantâ€™s vehicle registration receipt or utility bill.
This address must correspond to the address for which the exemption is
- Are these
documents required for over age 65, disabled, and veteransâ€™ homestead
- What if a spouse
or a co-owner of a residence homestead is not shown on the deed as owning
If the applicant is not specifically identified on a deed or other
appropriate instrument recorded in the applicable real property records as
an owner of the residence homestead, then the applicant should fill out
the affidavit on the application or provide other compelling evidence
establishing the applicantâ€™s ownership of an interest in the homestead.
- When must
applicants begin submitting the additional documentation?Â
The additional documentation must accompany a residence homestead
exemption application that is filed with a chief appraiser on or after
September 1, 2011.
- Will I be
required to provide this information if I currently have a residence
homestead exemption on my property?Â
Only if the chief appraiser requests that a new application be filed must
the information be provided.
Manufactured Home Residence Homestead Exemption
HB 252 modifies how an applicant can prove ownership of a
manufactured home, qualifications for the land on which a manufactured home is
located to be a residence homestead, and how the exemption is apportioned
between the land and the home.
- What new
documents can an applicant submit to prove ownership of a manufactured
A payment receipt or an applicant can fill out the sworn affidavit on the
application form stating that the applicant is the owner of the
manufactured home, the seller of the manufactured home did not provide the
applicant with a purchase contract, and the applicant could not locate the
seller after making a good faith effort.
- When is an
applicant not required to submit documentation proving ownership of a
manufactured home with the residence homestead application?Â
An applicant is not required to submit an accompanying document if the
appraisal district verifies the applicantâ€™s ownership using the computer
records of the Texas Department of Housing and Community Affairs (TDCHA).
- When does the
land on which a manufactured home is located qualify as a residence
The land must be owned by one or more individuals (including the
applicant), the applicant occupies the manufactured home as the
applicantâ€™s principal residence; and the applicant demonstrates ownership
of the manufactured home or the appraisal district determines the
applicantâ€™s ownership using TDHCA computer records.
- How is the
residence homestead exemption apportioned between the land and the
manufactured home if the land and home are listed separately on the tax
The chief appraiser must apportion a residence homestead exemption for
property consisting of land and a manufactured home listed separately on
the tax roll on a pro rata basis based on the appraised value of the land
and the manufactured home.
- When are the
changes to the residence homestead exemption on manufactured homes
Changes apply to applications filed on or after the January 1, 2012 and to
exemptions for a tax year beginning on or after that date.