Texas SB2521 requires local registrars to notify chief appraisers of deaths and mandates appraisal district reviews of property exemptions.
Texas SB2521 amends the Health and Safety Code and the Tax Code to establish a process for handling property exemptions following the death of a resident. Local registrars must prepare an abstract of each death certificate for individuals 18 years of age or older and submit it to the chief appraiser of the relevant appraisal district by the end of the following month. The chief appraiser is then required to review the death certificate abstract to determine if the decedent's death affects the eligibility of any property for an exemption.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.