Amend HB 2491 by adding a new ARTICLE to the bill, 
appropriately numbered, to read:

ARTICLE ____.  HOMESTEAD EXEMPTION TO AD VALOREM TAXES
	SECTION ____.01.  (a)  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:
		(1)  that owner does not establish a different 
principal residence; or
		(2)  [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.
	(b)  The change in law made by this section to Section 11.13, 
Tax Code, applies only to ad valorem taxes imposed on or after the 
effective date of this section.
	SECTION ____.02.  This Article takes effect January 1, 2006.