PROP TX-GENERAL HOMESTEAD

Session: 103rd General Assembly
Year: 2023
Bill #: HB1058
Category: Revenue
Position: No position
Mandate?
Revenue Loss? Yes
Authority Preemption?

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Summary as Introduced

Amends the Property Tax Code. Provides that property improved with a single family residence that is occupied as a principal dwelling place by an immediate family member of the property owner also qualifies for the general homestead exemption. Provides that "immediate family member" means a parent, grandparent, child, grandchild, or sibling of the property owner. Contains provisions imposing a civil penalty if a person knowingly misrepresents himself or herself as an immediate family member of the property owner when applying for a general homestead exemption. Effective immediately.



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