us-tx/regs
34 Tex. Admin. Code § 9.4323 — Application
(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) the municipality is adjacent to a United States military installation or the municipality is located in a county in which a United States military installation is wholly or partly located;
(B) a United States military installation is wholly or partly located within the county;
(C) the municipality is located in a county that is adjacent to two counties that contain the same United States Army installation; or
(D) the county is adjacent to two counties that contain the same United States Army installation.
(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) an annual comprehensive 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.
(6) Most recent decennial census data to substantiate population size for local governments described in Local Government Code, § 140.011(b)(2).
(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).
Source Note: The provisions of this §9.4323 adopted to be
effective February 22, 2016, 41 TexReg 1260; amended to be effective
December 16, 2024, 49 TexReg 10117; amended to be effective June 7,
2026, 51 TexReg 3716.
Source: official text