LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION April 23, 2025 TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB2521 by Bettencourt (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.), As Introduced No significant fiscal implication to the State is anticipated. The bill would direct the local registrar to provide an abstract of each death certificate for a decedent 18 years of age or older at the time of death and to file it with the chief appraiser of the appraisal district for the decedent's county of residence not later than the last day of the following month.The bill would direct the chief appraiser to review each death certificate received from the local registrar and 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. The bill would provide the chief appraiser cancel the exemption if appropriate and note the cancellation in the appraisal records not later than the fifth day after the date the exemption is canceled.The bill would provide for the chief appraiser's notification of the death of a resident in the county by the local registrar to facilitate the determination to continue or cancel respective residence homestead exemptions granted on any property the decedent has owned. The provisions of the bill would streamline an appraisal district's process of reviewing continued exemption eligibility and may provide information sooner. Since a chief appraiser can under certain circumstances correct for exemption ineligibility, the bill could affect the revenues of units of local governments and costs to the state through the operation of the school finance formulas, however the fiscal impact is likely not significant. Local Government ImpactThe bill would require the local registrar of a registration district to establish a process to provide information to an appraisal district. The provisions of the bill would streamline an appraisal district's process of reviewing continued exemption eligibility and may provide information sooner. Since a chief appraiser can under certain circumstances correct for exemption ineligibility, the bill could affect the revenues of units of local governments, however the fiscal impact is likely not significant. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, SZ, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
April 23, 2025
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB2521 by Bettencourt (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.), As Introduced
TO: Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB2521 by Bettencourt (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.), As Introduced
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB2521 by Bettencourt (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.), As Introduced
SB2521 by Bettencourt (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.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would direct the local registrar to provide an abstract of each death certificate for a decedent 18 years of age or older at the time of death and to file it with the chief appraiser of the appraisal district for the decedent's county of residence not later than the last day of the following month.The bill would direct the chief appraiser to review each death certificate received from the local registrar and 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. The bill would provide the chief appraiser cancel the exemption if appropriate and note the cancellation in the appraisal records not later than the fifth day after the date the exemption is canceled.The bill would provide for the chief appraiser's notification of the death of a resident in the county by the local registrar to facilitate the determination to continue or cancel respective residence homestead exemptions granted on any property the decedent has owned. The provisions of the bill would streamline an appraisal district's process of reviewing continued exemption eligibility and may provide information sooner. Since a chief appraiser can under certain circumstances correct for exemption ineligibility, the bill could affect the revenues of units of local governments and costs to the state through the operation of the school finance formulas, however the fiscal impact is likely not significant.
Local Government Impact
The bill would require the local registrar of a registration district to establish a process to provide information to an appraisal district. The provisions of the bill would streamline an appraisal district's process of reviewing continued exemption eligibility and may provide information sooner. Since a chief appraiser can under certain circumstances correct for exemption ineligibility, the bill could affect the revenues of units of local governments, however the fiscal impact is likely not significant.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, SZ, SD, BRI
JMc, SZ, SD, BRI