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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the continuation of a residence homestead exemption |
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| 8 | 8 | | from ad valorem taxation while the owner is temporarily absent |
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| 9 | 9 | | because of service outside of the United States as a foreign service |
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| 10 | 10 | | officer employed by the United States Department of State. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 11.13(l), Tax Code, is amended to read as |
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| 13 | 13 | | follows: |
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| 14 | 14 | | (l) A qualified residential structure does not lose its |
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| 15 | 15 | | character as a residence homestead when the owner who qualifies for |
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| 16 | 16 | | the exemption temporarily stops occupying it as a principal |
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| 17 | 17 | | residence if that owner does not establish a different principal |
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| 18 | 18 | | residence and the absence is: |
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| 19 | 19 | | (1) for a period of less than two years and the owner |
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| 20 | 20 | | intends to return and occupy the structure as the owner's principal |
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| 21 | 21 | | residence; or |
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| 22 | 22 | | (2) caused by the owner's: |
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| 23 | 23 | | (A) military service inside or outside of the |
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| 24 | 24 | | United States as a member of the armed forces of the United States |
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| 25 | 25 | | or of this state; [or] |
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| 26 | 26 | | (B) residency in a facility that provides |
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| 27 | 27 | | services related to health, infirmity, or aging; or |
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| 28 | 28 | | (C) service outside of the United States as a |
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| 29 | 29 | | foreign service officer employed by the United States Department of |
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| 30 | 30 | | State. |
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| 31 | 31 | | SECTION 2. This Act takes effect immediately if it receives |
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| 32 | 32 | | a vote of two-thirds of all the members elected to each house, as |
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| 33 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 34 | 34 | | Act does not receive the vote necessary for immediate effect, this |
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| 35 | 35 | | Act takes effect September 1, 2021. |
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