89R10740 PRL-D

By: Bettencourt S.B. No. 2521

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.