Bill would require registrars to report deaths to appraisal districts to prevent post‑death homestead‑exemption misuse

3111863 · April 24, 2025
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Summary

Senate Bill 2521 would require local registrars to provide monthly reports of death certificates to appraisal districts so appraisal offices can review tax rolls and lift homestead exemptions after an owner’s death; sponsor said the change aims to curb squatting and property misuse after owners die.

Senator Bettencourt explained Senate Bill 2521 as a measure designed to help taxing units detect when homestead exemptions should be removed after a property owner dies. Under the bill, a local registrar would provide monthly lists of death certificates to appraisal districts; appraisal chiefs would periodically compare those lists to the tax roll and determine whether a homestead exemption should be lifted when an owner has died.

Sponsor testimony cited instances of ‘‘squatting’’ where properties with a deceased owner’s homestead exemption remained on the tax roll, creating barriers for heirs and enabling occupancy by non‑owners. Bettencourt said a registrar report and periodic review would help appraisal districts and taxing units identify affected properties and protect property values and neighborhoods.

The committee opened public testimony but had no registered witnesses; the record was closed and the bill left pending subject to call of the chair.