SB2521 - 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.

      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.