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AN ACT
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relating to the authority of certain persons to defer or abate the |
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collection of ad valorem taxes on a person's residence homestead. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 33.06, Tax Code, is |
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amended to read as follows: |
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Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE |
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HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN. |
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SECTION 2. Section 33.06(a), Tax Code, is amended to read as |
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follows: |
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(a) An individual is entitled to defer collection of a tax, |
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abate a suit to collect a delinquent tax, or abate a sale to |
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foreclose a tax lien if: |
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(1) the individual: |
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(A) [(1)] is 65 years of age or older; |
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(B) [or] is disabled as defined by Section |
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11.13(m); or |
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(C) is qualified to receive an exemption under |
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Section 11.22; and |
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(2) the tax was imposed against property that the |
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individual owns and occupies as a residence homestead. |
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SECTION 3. This Act takes effect September 1, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 217 was passed by the House on April |
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13, 2017, by the following vote: Yeas 138, Nays 0, 3 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 217 was passed by the Senate on May 4, |
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2017, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |