By:  Madden                                                       H.B. No. 1223



A BILL TO BE ENTITLED

AN ACT

relating to continuation of a residence homestead ad valorem tax 
exemption when the owner temporarily ceases occupying the homestead 
due to military service or other causes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.13(l), Tax Code, is amended to read as 
follows:       
	(l)  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:
		(1)  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
		(2)  caused by the owner's:                                            
			(A)  military service outside of the United States 
as a member of the armed forces of the United States or of this 
state; or
			(B)  residency in a facility that provides 
services related to health, infirmity, or aging [intends to return 
and occupy the structure as his principal residence].
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.