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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 87(R)

Senate Bill 1427

Senate Author:  Bettencourt

Effective:  6-16-21

House Sponsor:  Shine


            Senate Bill 1427 amends the Tax Code to clarify that the damage suffered by a qualified property as a result of a disaster must be physical damage in order for the property's owner to be entitled to receive the temporary property tax exemption for property damaged by a disaster.