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A BILL TO BE ENTITLED
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AN ACT
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relating to the continuation of a residence homestead exemption |
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from ad valorem taxation while the owner is temporarily absent |
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because of service outside of the United States as a foreign service |
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officer employed by the United States Department of State. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.13(l), Tax Code, is amended to read as |
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follows: |
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(l) A qualified residential structure does not lose its |
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character as a residence homestead when the owner who qualifies for |
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the exemption temporarily stops occupying it as a principal |
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residence if that owner does not establish a different principal |
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residence and the absence is: |
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(1) for a period of less than two years and the owner |
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intends to return and occupy the structure as the owner's principal |
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residence; or |
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(2) caused by the owner's: |
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(A) military service inside or outside of the |
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United States as a member of the armed forces of the United States |
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or of this state; [or] |
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(B) residency in a facility that provides |
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services related to health, infirmity, or aging; or |
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(C) service outside of the United States as a |
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foreign service officer employed by the United States Department of |
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State. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2021. |