Bill Text: TX HB2711 | 2021-2022 | 87th Legislature | Comm Sub
Bill Title: 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 officer employed by the United States Department of State.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Engrossed - Dead) 2021-05-14 - Referred to Local Government [HB2711 Detail]
Download: Texas-2021-HB2711-Comm_Sub.html
87R5714 DRS-D | ||
By: Hinojosa, Murphy, Guillen | H.B. No. 2711 |
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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 service outside of the United States as a foreign service | ||
officer employed by the United States Department of State. | ||
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; [ |
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(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 officer employed by the United States Department of | ||
State. | ||
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, 2021. |