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By: Madden (Senate Sponsor - Estes) H.B. No. 1223
(In the Senate - Received from the House May 12, 2003;
May 13, 2003, read first time and referred to Committee on Veteran
Affairs and Military Installations; May 22, 2003, reported
favorably by the following vote: Yeas 3, Nays 0; May 22, 2003, sent
to printer.)
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.
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