Bill Text: TX HB2143 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of military service.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-03-12 - Referred to Ways & Means [HB2143 Detail]
Download: Texas-2015-HB2143-Introduced.html
| 84R5403 LEH-D | ||
| By: King of Taylor | H.B. No. 2143 | |
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| relating to the continuation of a residence homestead exemption | ||
| from ad valorem taxation while the owner is temporarily absent | ||
| because of military service. | ||
| 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. | ||
| 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, 2015. | ||
