Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9 - PROPERTY TAX ADMINISTRATION
Subchapter M - LOCAL GOVERNMENT RELIEF FOR DISABLED VETERANS EXEMPTION
Section 9.4323 - Application

Universal Citation: 34 TX Admin Code § 9.4323

Current through Reg. 50, No. 13; March 28, 2025

(a) In order to receive payment under this subchapter, an applicant must submit a completed application. The completed application must be received no earlier than February 1 nor later than April 1 of the year following the end of a fiscal year for which the applicant is seeking a payment under this subchapter.

(b) A completed application must include the following items:

(1) A map showing that:
(A) if the applicant is a municipality, the municipality is adjacent to a United States military installation; or

(B) if the applicant is a county, a United States military installation is wholly or partly located within that county.

(2) Documentation to substantiate the sources and amounts of general fund revenues listed on the application. That documentation must be:
(A) an independent audit covering the fiscal year for which the applicant is requesting payment;

(B) a comprehensive annual financial report covering the fiscal year for which the applicant is requesting payment; or

(C) documentation from the applicant's internal auditor or financial officer certifying that the information submitted is true and correct to the best of their knowledge.

(3) If the documentation listed in paragraph (2) of this subsection does not substantiate all of the sources and amounts of general fund revenues listed on the application, the applicant must submit additional documentation to substantiate the sources and amounts of general fund revenue which is certified by a city, county or independent auditor.

(4) Documentation to substantiate the exemption amount.

(5) Documentation to substantiate the property tax rate adopted by the applicant for the tax year in which the fiscal year for which the applicant is requesting payment begins.

(c) Documentation submitted with the application under subsection (b)(2) - (5) of this section must be highlighted for easy identification of the following values:

(1) the specific total for each general fund revenue source;

(2) the adopted property tax rate; and

(3) the total exemption amount.

(d) The application must be submitted on the comptroller prescribed form. The method in which the application is submitted must conform to the instructions in the comptroller prescribed form.

(e) The application must be signed by an official of the local government that is authorized to bind the local government. The local official must certify that all information in the application is true and correct.

(f) The applicant is responsible for verifying receipt by the comptroller of the completed application and any information requested under § 9.4325 of this title (relating to Review by Comptroller).

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