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TX SB2521
Bill
Status
5/9/2025
Primary Sponsor
Paul Bettencourt
Click for details
AI Summary
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Local registrars must prepare abstracts of death certificates for all decedents aged 18 or older and file them with the chief appraiser of the appraisal district in the decedent's county of residence by the last day of the following month
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Chief appraisers must review each death certificate abstract to determine whether the deceased person had property tax exemptions that no longer qualify due to their death
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Chief appraisers must investigate whether a surviving spouse or surviving child qualifies for an exemption on the property previously owned by the decedent
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If property no longer qualifies for an exemption, the chief appraiser must cancel the exemption and enter notice of cancellation in the appraisal record within 5 days of cancellation
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Effective date is September 1, 2025
Legislative Description
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.
Taxation
Last Action
Placed on General State Calendar
5/27/2025