Bill
Bill > SB2521
TX SB2521
TX SB2521Relating 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.
summary
Introduced
03/13/2025
03/13/2025
In Committee
05/20/2025
05/20/2025
Crossed Over
05/09/2025
05/09/2025
Passed
Dead
06/02/2025
06/02/2025
Introduced Session
89th Legislature Regular Session
Bill Summary
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.
AI Summary
This bill establishes a new process for tracking property tax exemptions after a county resident's death by requiring local registrars to prepare monthly abstracts of death certificates for individuals 18 years and older and submit these abstracts to the chief appraiser of the county's appraisal district. The chief appraiser will then review each death certificate abstract to determine whether any property tax exemptions previously held by the deceased are still valid. If the exemption is no longer applicable due to the person's death, the chief appraiser must cancel the exemption and record this cancellation in the property's appraisal record within five days of the cancellation. The bill aims to ensure that property tax exemptions, such as those for homesteads or exemptions for surviving spouses or children, are accurately maintained and updated following a property owner's death. The provisions of this bill will take effect on September 1, 2025, giving local registrars and appraisal districts time to prepare for the new reporting and review requirements.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (2)
Last Action
Placed on General State Calendar (on 05/27/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2521 |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/SB02521H.htm |
| Analysis (House Committee Report) | https://capitol.texas.gov/tlodocs/89R/analysis/html/SB02521H.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/SB02521E.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/SB02521S.htm |
| Fiscal Note (Introduced) | https://capitol.texas.gov/tlodocs/89R/fiscalnotes/html/SB02521I.htm |
| Analysis (Introduced) | https://capitol.texas.gov/tlodocs/89R/analysis/html/SB02521I.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/SB02521I.htm |
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