PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER M. LOCAL GOVERNMENT RELIEF FOR DISABLED VETERANS EXEMPTION
The Comptroller of Public Accounts adopts amendments to §9.4323, concerning application, without changes to the proposed text as published in the October 4, 2024, issue of the Texas Register (49 TexReg 8069). The rule will not be republished. The comptroller amends the section to add an option for supporting documentation provided with applications.
The comptroller adds new subsection (b)(2)(C) to provide an option allowing an applying city or county to provide certified documentation from an internal auditor or financial officer.
The comptroller received a comment regarding adoption of the amendment from Jessie Rahe, Comal County Auditor.
Ms. Rahe comments that Comal County agrees with the proposal to allow certification by the applicant's internal auditor or financial officer because it will allow Comal County and other counties with December 31st year ends to apply for this exemption. The comptroller thanks Ms. Rahe for submitting this comment, which requires no change to the rule.
This amendment is adopted under Local Government Code, §140.011(i), which requires the comptroller to adopt rules necessary to implement Local Government Code, §140.011 (Local Governments Disproportionately Affected by Property Tax Relief for Disabled Veterans).
This amendment implements Local Government Code, §140.011 (Local Governments Disproportionately Affected by Property Tax Relief for Disabled Veterans).
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on November 26, 2024.
TRD-202405770
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: December 16, 2024
Proposal publication date: October 4, 2024
For further information, please call: (512) 475-2220