Tex. Est. Code § 201.151 · Subchapter D. ADVANCEMENTS
DETERMINATION OF ADVANCEMENT; DATE OF VALUATION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) If a decedent dies intestate as to all or part of the decedent's estate, property that the decedent gave during the decedent's lifetime to a person who, on the date of the decedent's death, is the decedent's heir, or property received by the decedent's heir under a nontestamentary transfer under Subchapter B, Chapter 111, or Chapter 112 or 113, is an advancement against the heir's intestate share of the estate only if:
(1) the decedent declared in a contemporaneous writing, or the heir acknowledged in writing, that the gift or nontestamentary transfer is an advancement; or
(2) the decedent's contemporaneous writing or the heir's written acknowledgment otherwise indicates that the gift or nontestamentary transfer is to be considered in computing the division and distribution of the decedent's intestate estate.
(b) For purposes of Subsection (a), property that is advanced is valued as of the earlier of:
(1) the time that the heir came into possession or enjoyment of the property; or
(2) the time of the decedent's death.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ES/htm/ES.201.htm
- Text hash
- sha256 b25a67eab1f99319139650ca8a14b02d0e65b8789e967604307c65ea9d72ce56
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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