Relating to proof of eligibility for an exemption from ad valorem taxation of the residence homestead of a person.

HB 3108 amends Texas tax law to clarify requirements for proving eligibility for the homestead property tax exemption, directly affecting homeowners and charitable organizations claiming this benefit. The bill requires applicants to provide identification (like a driver's license, Social Security number, or federal tax ID for charities) on exemption applications, and allows an "owner occupancy affidavit" (a sworn statement confirming the home is primary residence) as an alternative. It mandates that local tax appraisers conduct periodic reviews - every five years - to verify ongoing eligibility, including requiring updated ID if an affidavit appears questionable. The changes aim to streamline verification while specifying penalties for false claims under Texas Penal Code.