Bill Text: TX HB1794 | 2011-2012 | 82nd Legislature | Introduced

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Bill Title: Relating to the exemption from ad valorem taxation of motor vehicles leased for noncommercial use by persons 65 years of age or older.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-03-03 - Referred to Ways & Means [HB1794 Detail]

Download: Texas-2011-HB1794-Introduced.html

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82R6490 CJC-D
By: Gutierrez H.B. No. 1794

A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of motor
vehicles leased for noncommercial use by persons 65 years of age or
older.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.252, Tax Code, is amended by amending
Subsection (d) and adding Subsection (g) to read as follows:
(d) In connection with the requirements and procedures
under Subsection (c), the comptroller by rule shall adopt a form to
be completed by the lessee of a motor vehicle for which the owner of
the vehicle may apply for an exemption under Subsection (a). The
form shall require the lessee to provide the lessee's name,
address, and driver's license or personal identification
certificate number and to certify under oath that the lessee does
not hold the vehicle for the production of income and that the
vehicle is used primarily for activities that do not involve the
production of income. The form must include a space for the lessee
to state the lessee's date of birth for the purpose of determining
the applicability of Subsection (g). The comptroller shall include
on the form a notice of the penalties prescribed by Section 37.10,
Penal Code, for making a false statement on the form.
(g) Subsection (f) does not apply to a motor vehicle subject
to a lease if the lessee of the vehicle is 65 years of age or older.
SECTION 2. The change in law made by this Act applies only
to ad valorem taxes imposed for a tax year beginning on or after the
effective date of this Act.
SECTION 3. This Act takes effect January 1, 2012.