| 2 | 4 | | |
|---|
| 3 | 5 | | |
|---|
| 4 | 6 | | A BILL TO BE ENTITLED |
|---|
| 5 | 7 | | AN ACT |
|---|
| 6 | 8 | | relating to the continuation of a residence homestead exemption |
|---|
| 7 | 9 | | from ad valorem taxation while the owner is temporarily absent |
|---|
| 8 | 10 | | because of service outside of the United States as a Foreign Service |
|---|
| 9 | 11 | | member employed under United States Code, title 22. |
|---|
| 10 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 13 | | SECTION 1. Section 11.13(l), Tax Code, is amended to read as |
|---|
| 12 | 14 | | follows: |
|---|
| 13 | 15 | | (l) A qualified residential structure does not lose its |
|---|
| 14 | 16 | | character as a residence homestead when the owner who qualifies for |
|---|
| 15 | 17 | | the exemption temporarily stops occupying it as a principal |
|---|
| 16 | 18 | | residence if that owner does not establish a different principal |
|---|
| 17 | 19 | | residence and the absence is: |
|---|
| 18 | 20 | | (1) for a period of less than two years and the owner |
|---|
| 19 | 21 | | intends to return and occupy the structure as the owner's principal |
|---|
| 20 | 22 | | residence; or |
|---|
| 21 | 23 | | (2) caused by the owner's: |
|---|
| 22 | 24 | | (A) military service inside or outside of the |
|---|
| 23 | 25 | | United States as a member of the armed forces of the United States |
|---|
| 24 | 26 | | or of this state; [or] |
|---|
| 25 | 27 | | (B) residency in a facility that provides |
|---|
| 26 | 28 | | services related to health, infirmity, or aging; or |
|---|
| 27 | 29 | | (C) service outside of the United States as a |
|---|
| 28 | 30 | | Foreign Service employee. |
|---|
| 29 | 31 | | SECTION 2. This Act takes effect immediately if it receives |
|---|
| 30 | 32 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 31 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 32 | 34 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 33 | 35 | | Act takes effect September 1, 2025. |
|---|