HB5481 - 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 member employed under United States Code, title 22.

      By: Hinojosa H.B. No. 5481       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   member employed under United States Code, title 22.          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 employee .          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, 2025.