Enrolled Bill Summary

House Bill 1223 amends the Tax Code to provide that an ad valorem tax exemption on a residence homestead remains in effect if the owner temporarily stops occupying it as a principal residence for a period of less than two years and intends to reoccupy the homestead, or if the owner is serving as a member of the state or federal armed forces outside of the United States or is residing in a facility that provides services related to health, infirmity, or aging.