BILL ANALYSIS Senate Research Center S.B. 2521 89R10740 PRL-D By: Bettencourt Local Government 4/23/2025 As Filed AUTHOR'S / SPONSOR'S STATEMENT OF INTENT During the 88th Interim, the Senate Local Government Committee held a hearing on the committee's interim charge to "Secure Texas Against Squatters." During the hearing, the committee heard concerns that some squatters were taking advantage of properties whose ownership had recently deceased. Concerns have been raised that taxing units and appraisal districts may not be aware of when a homestead property owner passes away, and may not realize a homestead property's exemption should be lifted. S.B. 2521 seeks to require a local registrar to provide monthly reports to appraisal districts that list each death certificate filed with the registrar, and requires the chief appraiser to periodically review the tax roll to determine if any homestead exemptions should be lifted due to the death of the owner. As proposed, S.B. 2521 amends current law 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. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 193.003, Health and Safety Code, by adding Subsection (c), as follows: (c) Requires the local registrar to: (1) prepare an abstract of each death certificate filed with the local registrar during a month for a decedent 18 years of age or older at the time of death; and (2) not later than the last day of the following month, file each abstract described by Subdivision (1) with the chief appraiser of the appraisal district for the decedent's county of residence. SECTION 2. Amends Section 11.43, Tax Code, by adding Subsection (h-2), as follows: (h-2) Requires the chief appraiser to review each death certificate abstract received from the local registrar under Section 193.003(c), Health and Safety Code, and investigate to determine whether the decedent was allowed an exemption on property that no longer qualifies for the exemption due to the decedent's death and whether an individual qualifies for an exemption on the property as the surviving spouse or a surviving child of the decedent. Requires the chief appraiser, subject to Subsection (q) (relating to prohibiting a chief appraiser from canceling an exemption that is received by an individual who is 65 years of age or older without first providing written notice of the cancellation to the individual receiving the exemption), if the chief appraiser determines that the property should not be exempt, to cancel the exemption and enter notice of the cancellation in the appraisal record pertaining to the property not later than the fifth day after the date the exemption is canceled. SECTION 3. Effective date: September 1, 2025.
BILL ANALYSIS
Senate Research Center S.B. 2521
89R10740 PRL-D By: Bettencourt
Local Government
4/23/2025
As Filed
Senate Research Center
S.B. 2521
89R10740 PRL-D
By: Bettencourt
Local Government
4/23/2025
As Filed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
During the 88th Interim, the Senate Local Government Committee held a hearing on the committee's interim charge to "Secure Texas Against Squatters." During the hearing, the committee heard concerns that some squatters were taking advantage of properties whose ownership had recently deceased.
Concerns have been raised that taxing units and appraisal districts may not be aware of when a homestead property owner passes away, and may not realize a homestead property's exemption should be lifted.
S.B. 2521 seeks to require a local registrar to provide monthly reports to appraisal districts that list each death certificate filed with the registrar, and requires the chief appraiser to periodically review the tax roll to determine if any homestead exemptions should be lifted due to the death of the owner.
As proposed, S.B. 2521 amends current law 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.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 193.003, Health and Safety Code, by adding Subsection (c), as follows:
(c) Requires the local registrar to:
(1) prepare an abstract of each death certificate filed with the local registrar during a month for a decedent 18 years of age or older at the time of death; and
(2) not later than the last day of the following month, file each abstract described by Subdivision (1) with the chief appraiser of the appraisal district for the decedent's county of residence.
SECTION 2. Amends Section 11.43, Tax Code, by adding Subsection (h-2), as follows:
(h-2) Requires the chief appraiser to review each death certificate abstract received from the local registrar under Section 193.003(c), Health and Safety Code, and investigate to determine whether the decedent was allowed an exemption on property that no longer qualifies for the exemption due to the decedent's death and whether an individual qualifies for an exemption on the property as the surviving spouse or a surviving child of the decedent. Requires the chief appraiser, subject to Subsection (q) (relating to prohibiting a chief appraiser from canceling an exemption that is received by an individual who is 65 years of age or older without first providing written notice of the cancellation to the individual receiving the exemption), if the chief appraiser determines that the property should not be exempt, to cancel the exemption and enter notice of the cancellation in the appraisal record pertaining to the property not later than the fifth day after the date the exemption is canceled.
SECTION 3. Effective date: September 1, 2025.