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Senate Bill 1381 |
Senate Author: Eckhardt et al. |
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Effective: 1-1-24 |
House Sponsor: Hefner |
Senate Bill 1381 amends the Tax Code to entitle the surviving spouse of a person receiving a residence homestead property tax exemption for an individual 65 years of age or older who dies in a tax year to receive that exemption in the next tax year on the same property without applying for the exemption, provided the appraisal district has the information necessary to determine that the surviving spouse qualifies for the exemption. The entitlement does not apply if the chief appraiser determines that the surviving spouse is no longer entitled to any applicable exemption on the property.