TX HB3108

Allows residence homestead exemption applicants to submit an owner occupancy affidavit (executed under penalty of perjury) in lieu of providing a driver's license number or personal identification certificate number

Defines "owner occupancy affidavit" as a sworn statement that the property being claimed for exemption is the applicant's residence homestead

Authorizes chief appraisers to require driver's license or state-issued ID copies during periodic exemption reviews if they have reasonable cause to believe a submitted owner occupancy affidavit is not valid

Requires the comptroller of public accounts to prescribe the owner occupancy affidavit form by January 1, 2026

Applies only to residence homestead exemption applications filed on or after January 1, 2026, with the act taking effect September 1, 2025