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SB2521 • 2025

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.

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.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Bettencourt
Last action
2025-05-27
Official status
05/27/2025 H Placed on General State Calendar
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-27 Texas Legislature Online

    Placed on General State Calendar

  2. 2025-05-25 Texas Legislature Online

    Considered in Calendars

  3. 2025-05-22 Texas Legislature Online

    Comte report filed with Committee Coordinator

  4. 2025-05-22 Texas Legislature Online

    Committee report distributed

  5. 2025-05-22 Texas Legislature Online

    Committee report sent to Calendars

  6. 2025-05-20 Texas Legislature Online

    Considered in formal meeting

  7. 2025-05-20 Texas Legislature Online

    Reported favorably w/o amendment(s)

  8. 2025-05-19 Texas Legislature Online

    Scheduled for public hearing on . . .

  9. 2025-05-19 Texas Legislature Online

    Considered in public hearing

  10. 2025-05-19 Texas Legislature Online

    Left pending in committee

  11. 2025-05-12 Texas Legislature Online

    Read first time

  12. 2025-05-12 Texas Legislature Online

    Referred to Ways & Means

  13. 2025-05-09 Texas Legislature Online

    Placed on local & uncontested calendar

  14. 2025-05-09 Texas Legislature Online

    Laid before the Senate

  15. 2025-05-09 Texas Legislature Online

    Read 2nd time & passed to engrossment

  16. 2025-05-09 Texas Legislature Online

    Vote recorded in Journal

  17. 2025-05-09 Texas Legislature Online

    Three day rule suspended

  18. 2025-05-09 Texas Legislature Online

    Record vote

  19. 2025-05-09 Texas Legislature Online

    Read 3rd time

  20. 2025-05-09 Texas Legislature Online

    Passed

  21. 2025-05-09 Texas Legislature Online

    Record vote

  22. 2025-05-09 Texas Legislature Online

    Reported engrossed

  23. 2025-05-09 Texas Legislature Online

    Received from the Senate

  24. 2025-04-30 Texas Legislature Online

    Reported favorably w/o amendments

  25. 2025-04-30 Texas Legislature Online

    Recommended for local & uncontested calendar

  26. 2025-04-30 Texas Legislature Online

    Committee report printed and distributed

  27. 2025-04-28 Texas Legislature Online

    Considered in public hearing

  28. 2025-04-28 Texas Legislature Online

    Vote taken in committee

  29. 2025-04-24 Texas Legislature Online

    Scheduled for public hearing on . . .

  30. 2025-04-24 Texas Legislature Online

    Considered in public hearing

  31. 2025-04-24 Texas Legislature Online

    Left pending in committee

  32. 2025-04-03 Texas Legislature Online

    Read first time

  33. 2025-04-03 Texas Legislature Online

    Referred to Local Government

  34. 2025-03-13 Texas Legislature Online

    Received by the Secretary of the Senate

  35. 2025-03-13 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) SB 2521 - House Committee Report version - Bill Text

By: Bettencourt

S.B. No. 2521

(Button)

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.