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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 86(R)

Senate Bill 1943

Senate Author:  Watson

Effective:  9-1-19

House Sponsor:  Rodriguez


            Senate Bill 1943 amends the Tax Code to establish the manner in which heir property is to be treated for property tax purposes, including qualifying heir property as a residence homestead and the eligibility of heir property for a residence homestead property tax exemption. The bill requires the comptroller of public accounts to prepare and electronically publish a pamphlet that provides information to assist heir property owners in applying for such an exemption.