Relating to notification of the chief appraiser of an appraisal district of the death of a resident of the county in which the district is located and the determination by the chief appraiser of the effect of the decedent's death on the continued eligibility of any property in the county previously owned by the decedent for any exemption allowed for the property.
The legislative intent behind SB2521 is to facilitate a more consistent process for determining the eligibility of property tax exemptions following a resident's death. The chief appraiser is mandated to review the received death certificate abstracts and assess whether the property owned by the decedent continues to qualify for exemption. If it is found that the property no longer qualifies, the chief appraiser must cancel the exemption and update the appraisal records promptly. These changes are expected to enhance efficiency in property tax administration following a death in the county.
Senate Bill 2521 (SB2521) addresses the notification process regarding the death of property owners within an appraisal district in Texas. The bill requires local registrars to prepare abstracts of death certificates for residents aged 18 and older and submit these abstracts to the chief appraiser of the respective appraisal district by the end of the following month. This procedure aims to ensure timely notification about the death of property owners, thereby affecting the management of property tax exemptions related to the deceased's assets.
While the bill aims to streamline processes related to property exemptions, there may be concerns regarding the implications for surviving family members. The bill allows the chief appraiser to examine the qualifications for exemptions based on the decedent's death, which could result in the cancellation of exemptions that were previously afforded to the deceased. Consequently, this may impact surviving spouses or children who might rely on such exemptions for financial assistance. As the bill progresses, discussions may arise regarding the potential burden it imposes on grieving families during a difficult time.
Health And Safety Code
Tax Code