SRC-AMY H.B. 1223 78(R)   BILL ANALYSIS


Senate Research Center   H.B. 1223
By: Madden (Estes)
Veteran Affairs & Military Installations
5/20/2003
Engrossed


DIGEST AND PURPOSE 

Currently, Texas law does not define "temporarily" which, in the context
of an absence, is the basis for allowing continued declaration of
someone's principal residence as a homestead. H.B. 1223 authorizes a
residential structure to remain a residence homestead if the owner does
not establish a different principal residence and plans to return to it as
a principal residence in less than two years or if the absence is caused
by military service or a health-related institutionalization.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 11.13(l), Tax Code, to provide that a qualified
residential structure does not lose its character as a residence homestead
when the owner who qualifies for the exemption temporarily stops occupying
it as a principal residence if that owner does not establish a different
principal residence and the absence is for a period of less than two years
and the owner intends to return and occupy the structure as the owner's
principal residence, or caused by the owner's military service outside of
the United States as a member of the armed forces of the United States or
of this state or residency in a facility that provides services related to
health, infirmity, or aging.  Deletes text referring to a person who
intends to return and occupy the structure as his principal residence. 

SECTION 2.  Effective date:  upon passage or September 1, 2003.