HB 5481
Foreign Service members keep their homestead exemption abroad
Died in committee
Verdict: No flags
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of service outside of the United States as a Foreign Service member employed under United States Code, title 22.
Caption from analyzed text · version I.
Summary
Working outside the United States doesn’t cost the tax break.
The bill lets a homeowner keep the residence homestead property tax exemption while living outside the United States for Foreign Service work. It touches Foreign Service employees who own a Texas home and the local appraisal districts that apply the exemption. On the ground, these owners can be away longer than the usual two-year limit without losing the exemption, the same way military members and people in care facilities already can, as long as they do not set up a different principal home.
Labels
Labels: NEVER GOT A HEARING. Filed Mar 14, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.
Receipt
The receipt
89R-HB5481 · 2025-03-14
SOLD BY
ITEM
relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of service outside of the United States as a Foreign Service member employed under United States Code, title 22.
WHAT IT DOES
Working outside the United States doesn’t cost the tax break.
The bill lets a homeowner keep the residence homestead property tax exemption while living outside the United States for Foreign Service work. It touches Foreign Service employees who own a Texas home and the local appraisal districts that apply the exemption. On the ground, these owners can be away longer than the usual two-year limit without losing the exemption, the same way military members and people in care facilities already can, as long as they do not set up a different principal home.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to Ways & Means
FILED UNDER
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
DSCC$1,485,555.60
DSCC
$1,485,555.60
- Cash
- $0.00
- Paid by others
- $1,485,555.60
- Total
- $1,485,555.60
Also funds 0 other sitting lawmakers.
Derived recipient stock · Oct 2, 2026 to Oct 19, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · Oct 2, 2026 to Oct 19, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101073400.
DGA Action$1,000,000.00
DGA Action
$1,000,000.00
- Cash
- $1,000,000.00
- Paid by others
- $0.00
- Total
- $1,000,000.00
Also funds 0 other sitting lawmakers.
Derived recipient stock · on Oct 15, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Oct 15, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101073400.
Missing data does not establish zero giving. Display amounts are rounded.
DSCC
$1,485,555.60
- Cash
- $0.00
- Paid by others
- $1,485,555.60
- Total
- $1,485,555.60
Also funds 0 other sitting lawmakers.
Derived recipient stock · Oct 2, 2026 to Oct 19, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · Oct 2, 2026 to Oct 19, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101073400.
DGA Action
$1,000,000.00
- Cash
- $1,000,000.00
- Paid by others
- $0.00
- Total
- $1,000,000.00
Also funds 0 other sitting lawmakers.
Derived recipient stock · on Oct 15, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Oct 15, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101073400.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas House · Filed Mar 14, 2025
04/07/2025 H Referred to Ways & Means: Apr 7 2025 5:28PM
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Final status: Died in committee
Subjects
Property Interests--Homestead
Taxation--Property-Exemptions
Text
The text as introduced · 255 words
By: Hinojosa H.B. No. 5481 A BILL TO BE ENTITLED AN ACT relating to the continuation of a residence homestead exemption from ad valorem taxation while the owner is temporarily absent because of service outside of the United States as a Foreign Service member employed under United States Code, title 22. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.13(l), Tax Code, is amended to read as follows: (l) A qualified residential structure does not lose its character as a residence homestead when the owner who qualifies for the exemption temporarily stops occupying it as a principal residence if that owner does not establish a different principal residence and the absence is: (1) for a period of less than two years and the owner intends to return and occupy the structure as the owner's principal residence; or (2) caused by the owner's: (A) military service inside or outside of the United States as a member of the armed forces of the United States or of this state; [ or ] (B) residency in a facility that provides services related to health, infirmity, or aging ; or (C) service outside of the United States as a Foreign Service employee . SECTION 2. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2025.