The following proposed rule changes from the Comptroller’s Office have been highlighted from the most recent version of the Texas Register.

Comptroller of Public Accounts Proposal

The Comptroller proposes amendments to 34 TAC §9.416, concerning continuation of a residence homestead extension while a replacement structure is constructed. The proposed amendment would extend the amount of time for continuing homestead exemptions due to disaster, calamity, or wind/water damage. The amendment is proposed under Tax Code §11.135, requiring the Comptroller to implement its provisions via rule change. The proposal is available for public comment from February 8 through March 7, 2021.

The Comptroller proposes amendments to 34 TAC §9.419, concerning procedures for determining property tax exemptions for motor vehicles leased for personal use. The proposal fulfills new legislative/statutory directives. The proposal specifically redefines several terms to come into compliance with new Tax Code, eliminates redundant and conflicting sections, and makes various other organizational and editorial changes for simplicity. The proposal is available for public comment from February 8 through March 7, 2021.

The Comptroller proposes amendments to 34 TAC §9.804, concerning arbitration of Appraisal Review Board determinations issued for tax year 2017 and previous tax years. This section is being repealed because §§9.4251 – 9.4266 of this title replaced §9.804 effective May 29, 2018. The repeal implements Tax Code, §41A.13. Public comment is available from February 8 through March 7, 2021.