By: Hinojosa H.B. No. 5481
A BILL TO BE ENTITLED
AN ACT
relating to the continuation of a residence homestead exemption
from ad valorem taxation while the owner is temporarily absent
because of service outside of the United States as a Foreign Service
member employed under United States Code, title 22.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.13(l), Tax Code, is amended to read as
follows:
(l) A qualified residential structure does not lose its
character as a residence homestead when the owner who qualifies for
the exemption temporarily stops occupying it as a principal
residence if that owner does not establish a different principal
residence and the absence is:
(1) for a period of less than two years and the owner
intends to return and occupy the structure as the owner's principal
residence; or
(2) caused by the owner's:
(A) military service inside or outside of the
United States as a member of the armed forces of the United States
or of this state; [or]
(B) residency in a facility that provides
services related to health, infirmity, or aging; or
(C) service outside of the United States as a
Foreign Service employee.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.