S.B. No. 833

AN ACT relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of military service. 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. 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, 2015.

______________________________ ______________________________ President of the Senate          Speaker of the House

I hereby certify that S.B. No. 833 passed the Senate on March 25, 2015, by the following vote: Yeas 31, Nays 0.

______________________________ Secretary of the Senate

I hereby certify that S.B. No. 833 passed the House on May 27, 2015, by the following vote: Yeas 144, Nays 0, two present not voting.

______________________________ Chief Clerk of the House

Approved:

______________________________ Date

______________________________ Governor