87R5714 DRS-D
 
  By: Hinojosa, Murphy, Guillen H.B. No. 2711
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the continuation of a residence homestead exemption
  from ad valorem taxation while the owner is temporarily absent
  because of service outside of the United States as a foreign service
  officer employed by the United States Department of State.
         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 inside or 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; or
                     (C)  service outside of the United States as a
  foreign service officer employed by the United States Department of
  State.
         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, 2021.