Initial review · graded Oct 22, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to notification of the chief appraiser of an appraisal
district of the death of a resident of the county in which the
district is located and the determination by the chief appraiser of
the effect of the decedent's death on the continued eligibility of
any property in the county previously owned by the decedent for any
exemption allowed for the property.
Monthly summaries. The chief appraiser checks who still gets an exemption.
The bill makes the local registrar send the county appraisal district a monthly summary of every death certificate filed for an adult. The chief appraiser must review each summary, check whether the dead person had a property tax exemption that no longer applies, and check whether a surviving spouse or child qualifies instead. If the exemption no longer applies, the chief appraiser must cancel it and note the cancellation in the property's appraisal record within five days, starting September 1, 2025.
Labels
Labels: GOT HALFWAY. Passed the Senate on May 9, 2025. Died in the House: voted out of the Ways & Means committee 12-0, no floor vote.
relating to notification of the chief appraiser of an appraisal
district of the death of a resident of the county in which the
district is located and the determination by the chief appraiser of
the effect of the decedent's death on the continued eligibility of
any property in the county previously owned by the decedent for any
exemption allowed for the property.
WHAT IT DOES
Monthly summaries. The chief appraiser checks who still gets an exemption.
The bill makes the local registrar send the county appraisal district a monthly summary of every death certificate filed for an adult. The chief appraiser must review each summary, check whether the dead person had a property tax exemption that no longer applies, and check whether a surviving spouse or child qualifies instead. If the exemption no longer applies, the chief appraiser must cancel it and note the cancellation in the property's appraisal record within five days, starting September 1, 2025.
CHARGES
[ ] NONE FOUND
TOTAL
No significant fiscal implication to the State is anticipated.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records final passage. Repeated tallies belong to separate votes.
Sources
SB 2521 (Bettencourt) Relating to notification of the chief appraiser of an appraisal district of the death of a resident of the county in which the district is located and the determination by the chief appraiser of the effect of the decedent's death on the continued eligibility of any property in the county previously owned by the decedent for any exemption allowed for the property. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records suspension of the three-day rule. Repeated tallies belong to separate votes.
Sources
SB 2521 (Bettencourt) Relating to notification of the chief appraiser of an appraisal district of the death of a resident of the county in which the district is located and the determination by the chief appraiser of the effect of the decedent's death on the continued eligibility of any property in the county previously owned by the decedent for any exemption allowed for the property. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records passage to engrossment. Repeated tallies belong to separate votes.
Voice vote. No numeric tally or individual yeas are inferred.
Sources
SB 2521 (Bettencourt) Relating to notification of the chief appraiser of an appraisal district of the death of a resident of the county in which the district is located and the determination by the chief appraiser of the effect of the decedent's death on the continued eligibility of any property in the county previously owned by the decedent for any exemption allowed for the property. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Witnesses1
For
1
Against
0
On
0
Names
For
City of Houston1 registration
Sources
1 parsed registrations across the loaded witness lists.
Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.
89R10740 PRL-D
By: Bettencourt
S.B. No. 2521
A BILL TO BE ENTITLED
AN ACT
relating to notification of the chief appraiser of an appraisal
district of the death of a resident of the county in which the
district is located and the determination by the chief appraiser of
the effect of the decedent's death on the continued eligibility of
any property in the county previously owned by the decedent for any
exemption allowed for the property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 193.003, Health and Safety Code, is
amended by adding Subsection (c) to read as follows:
(c) The local registrar shall:
(1) prepare an abstract of each death certificate
filed with the local registrar during a month for a decedent 18
years of age or older at the time of death; and
(2) not later than the last day of the following month,
file each abstract described by Subdivision (1) with the chief
appraiser of the appraisal district for the decedent's county of
residence.
SECTION 2. Section 11.43, Tax Code, is amended by adding
Subsection (h-2) to read as follows:
(h-2) The chief appraiser shall review each death
certificate abstract received from the local registrar under
Section 193.003(c), Health and Safety Code, and investigate to
determine whether the decedent was allowed an exemption on property
that no longer qualifies for the exemption due to the decedent's
death and whether an individual qualifies for an exemption on the
property as the surviving spouse or a surviving child of the
decedent. Subject to Subsection (q), if the chief appraiser
determines that the property should not be exempt, the chief
appraiser shall cancel the exemption and enter notice of the
cancellation in the appraisal record pertaining to the property not
later than the fifth day after the date the exemption is canceled.
SECTION 3. This Act takes effect September 1, 2025.
Monitoring 