Texas SB 1381: Relating to the eligibility of the surviving spouse of an elderly person who qualified for a local option exemption from ad valorem taxation by a taxing unit of a portion of the appraised value of the deceased person's residence homestead to continue to receive an exemption for the same property from the same taxing unit in an amount equal to that of the exemption for which the deceased person qualified without applying for the exemption.

Status: Effective on 1/1/24 (as of 2023-05-27)

State: Texas · Session: 88 · Bill: SB 1381

Subjects: Aging (I0015), Property Interests--Homestead (I0616), Taxation--Property-Appraisals & Appraisal Districts (I0792), Taxation--Property-Exemptions (I0793)

Sponsors: Eckhardt, Hefner, Bettencourt, Blanco, Flores, Gutierrez, Hall, Nichols, Parker, Springer

View Texas SB 1381 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.