By: Moncrief S.B. No. 292 A BILL TO BE ENTITLED AN ACT 1-1 relating to an absence from a residence as it relates to the 1-2 homestead exemption. 1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Subsection (l), Section 11.13, Property Tax Code, 1-5 is amended to read as follows: 1-6 (l) (1) A qualified residential structure does not lose its 1-7 character as a residence homestead when the owner who qualifies for 1-8 the exemption temporarily stops occupying it as a principal 1-9 residence if that owner does not establish a different principal 1-10 residence and intends to return and occupy the structure as his 1-11 principal residence. 1-12 (2) A qualified residential structure does lose its 1-13 character as a residence homestead when the owner who qualifies for 1-14 the exemption stops occupying the structure as his principal 1-15 residence for a continuous period of two years or more. A property 1-16 owner who is under the medical care of a nursing home or of family 1-17 members or who is absent due to active military service may remain 1-18 absent from the structure indefinitely without losing the exemption 1-19 on the property. 1-20 (3) The governing body of a taxing unit may petition 1-21 the assessor and collector for the taxing unit to examine whether a 1-22 qualified residential structure should lose its character as a 1-23 residence homestead when a property owner stops occupying the 2-1 structure as his principal residence for a continuous period of two 2-2 years or more. 2-3 SECTION 2. (a) This Act takes effect September 1, 1995. 2-4 (b) The change in law made by this Act applies only to a 2-5 homestead exemption claimed on or after that date. Periods in 2-6 which a property owner did not occupy the residential structure for 2-7 which the exemption is claimed as his principal residence prior to 2-8 the effective date of this Act shall not be considered in 2-9 determining the character of the structure as a residence homestead 2-10 under Subdivision (2), Subsection (l), Section 11.13, Tax Code, as 2-11 added by this Act. 2-12 SECTION 3. The importance of this legislation and the 2-13 crowded condition of the calendars in both houses create an 2-14 emergency and an imperative public necessity that the 2-15 constitutional rule requiring bills to be read on three several 2-16 days in each house be suspended, and this rule is hereby suspended.