| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to the continuation of a residence homestead exemption |
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| 8 | 6 | | from ad valorem taxation while the owner is temporarily absent |
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| 9 | 7 | | because of military service. |
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| 10 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 9 | | SECTION 1. Section 11.13(l), Tax Code, is amended to read as |
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| 12 | 10 | | follows: |
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| 13 | 11 | | (l) A qualified residential structure does not lose its |
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| 14 | 12 | | character as a residence homestead when the owner who qualifies for |
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| 15 | 13 | | the exemption temporarily stops occupying it as a principal |
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| 16 | 14 | | residence if that owner does not establish a different principal |
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| 17 | 15 | | residence and the absence is: |
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| 18 | 16 | | (1) for a period of less than two years and the owner |
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| 19 | 17 | | intends to return and occupy the structure as the owner's principal |
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| 20 | 18 | | residence; or |
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| 21 | 19 | | (2) caused by the owner's: |
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| 22 | 20 | | (A) military service inside or outside of the |
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| 23 | 21 | | United States as a member of the armed forces of the United States |
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| 24 | 22 | | or of this state; or |
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| 25 | 23 | | (B) residency in a facility that provides |
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| 26 | 24 | | services related to health, infirmity, or aging. |
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| 27 | 25 | | SECTION 2. This Act takes effect immediately if it receives |
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| 28 | 26 | | a vote of two-thirds of all the members elected to each house, as |
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| 29 | 27 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 30 | 28 | | Act does not receive the vote necessary for immediate effect, this |
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| 31 | 29 | | Act takes effect September 1, 2015. |
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| 30 | + | ______________________________ ______________________________ |
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| 31 | + | President of the Senate Speaker of the House |
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| 32 | + | I hereby certify that S.B. No. 833 passed the Senate on |
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| 33 | + | March 25, 2015, by the following vote: Yeas 31, Nays 0. |
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| 34 | + | ______________________________ |
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| 35 | + | Secretary of the Senate |
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| 36 | + | I hereby certify that S.B. No. 833 passed the House on |
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| 37 | + | May 27, 2015, by the following vote: Yeas 144, Nays 0, two |
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| 38 | + | present not voting. |
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| 39 | + | ______________________________ |
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| 40 | + | Chief Clerk of the House |
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| 41 | + | Approved: |
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| 42 | + | ______________________________ |
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| 43 | + | Date |
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| 44 | + | ______________________________ |
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| 45 | + | Governor |
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