| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to notification of the chief appraiser of an appraisal |
|
|
district of the death of a resident of the county in which the |
|
|
district is located and the determination by the chief appraiser of |
|
|
the effect of the decedent's death on the continued eligibility of |
|
|
any property in the county previously owned by the decedent for any |
|
|
exemption allowed for the property. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 193.003, Health and Safety Code, is |
|
|
amended by adding Subsection (c) to read as follows: |
|
|
(c) The local registrar shall: |
|
|
(1) prepare an abstract of each death certificate |
|
|
filed with the local registrar during a month for a decedent 18 |
|
|
years of age or older at the time of death; and |
|
|
(2) not later than the last day of the following month, |
|
|
file each abstract described by Subdivision (1) with the chief |
|
|
appraiser of the appraisal district for the decedent's county of |
|
|
residence. |
|
|
SECTION 2. Section 11.43, Tax Code, is amended by adding |
|
|
Subsection (h-2) to read as follows: |
|
|
(h-2) The chief appraiser shall review each death |
|
|
certificate abstract received from the local registrar under |
|
|
Section 193.003(c), Health and Safety Code, and investigate to |
|
|
determine whether the decedent was allowed an exemption on property |
|
|
that no longer qualifies for the exemption due to the decedent's |
|
|
death and whether an individual qualifies for an exemption on the |
|
|
property as the surviving spouse or a surviving child of the |
|
|
decedent. Subject to Subsection (q), if the chief appraiser |
|
|
determines that the property should not be exempt, the chief |
|
|
appraiser shall cancel the exemption and enter notice of the |
|
|
cancellation in the appraisal record pertaining to the property not |
|
|
later than the fifth day after the date the exemption is canceled. |
|
|
SECTION 3. This Act takes effect September 1, 2025. |