TITLE: 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 officer employed by the United States Department of State.

SUMMARY: 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 officer employed by the United States Department of State.

FULL TEXT:
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 officer employed by the United States Department of State. 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 officer employed by the United States Department of State.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.