| |
| |
| |
|
|
AN ACT
|
|
|
relating to the date a deferral or abatement of the collection of ad |
|
|
valorem taxes on the residence homestead of an elderly or disabled |
|
|
person or disabled veteran expires. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 33.06, Tax Code, is amended by amending |
|
|
Subsections (b), (c), (c-1), and (f) to read as follows: |
|
|
(b) To obtain a deferral, an individual must file with the |
|
|
chief appraiser for the appraisal district in which the property is |
|
|
located an affidavit stating the facts required to be established |
|
|
by Subsection (a). The chief appraiser shall notify each taxing |
|
|
unit participating in the district of the filing. After an |
|
|
affidavit is filed under this subsection, a taxing unit may not file |
|
|
suit to collect delinquent taxes on the property and the property |
|
|
may not be sold at a sale to foreclose the tax lien until the 181st |
|
|
day after the date the collector for the taxing unit delivers a |
|
|
notice of delinquency of the taxes following the date the |
|
|
individual no longer owns and occupies the property as a residence |
|
|
homestead. |
|
|
(c) To obtain an abatement of a pending suit, the individual |
|
|
must file in the court in which suit is pending an affidavit stating |
|
|
the facts required to be established by Subsection (a). If no |
|
|
controverting affidavit is filed by the taxing unit filing suit or |
|
|
if, after a hearing, the court finds the individual is entitled to |
|
|
the deferral, the court shall abate the suit until the 181st day |
|
|
after the date the collector for the taxing unit delivers a notice |
|
|
of delinquency of the taxes following the date the individual no |
|
|
longer owns and occupies the property as a residence homestead. The |
|
|
clerk of the court shall deliver a copy of the judgment abating the |
|
|
suit to the chief appraiser of each appraisal district that |
|
|
appraises the property. |
|
|
(c-1) To obtain an abatement of a pending sale to foreclose |
|
|
the tax lien, the individual must deliver an affidavit stating the |
|
|
facts required to be established by Subsection (a) to the chief |
|
|
appraiser of each appraisal district that appraises the property, |
|
|
the collector for the taxing unit that requested the order of sale |
|
|
or the attorney representing that taxing unit for the collection of |
|
|
delinquent taxes, and the officer charged with selling the property |
|
|
not later than the fifth day before the date of the sale. After an |
|
|
affidavit is delivered under this subsection, the property may not |
|
|
be sold at a tax sale until the 181st day after the date the |
|
|
collector for the taxing unit delivers a notice of delinquency of |
|
|
the taxes following the date the individual no longer owns and |
|
|
occupies the property as a residence homestead. If property is sold |
|
|
in violation of this section, the property owner may file a motion |
|
|
to set aside the sale under the same cause number and in the same |
|
|
court as a judgment reference in the order of sale. The motion must |
|
|
be filed during the applicable redemption period as set forth in |
|
|
Section 34.21(a) or, if the property is bid off to a taxing entity, |
|
|
on or before the 180th day following the date the taxing unit's deed |
|
|
is filed of record, whichever is later. This right is not |
|
|
transferable to a third party. |
|
|
(f) Notwithstanding the other provisions of this section, |
|
|
if an individual who qualifies for a deferral or abatement of |
|
|
collection of taxes on property as provided by this section dies, |
|
|
the deferral or abatement continues in effect until the 181st day |
|
|
after the date the collector for the taxing unit delivers a notice |
|
|
of delinquency of the taxes following the date the surviving spouse |
|
|
of the individual no longer owns and occupies the property as a |
|
|
residence homestead if: |
|
|
(1) the property was the residence homestead of the |
|
|
deceased spouse when the deceased spouse died; |
|
|
(2) the surviving spouse was 55 years of age or older |
|
|
when the deceased spouse died; and |
|
|
(3) the property was the residence homestead of the |
|
|
surviving spouse when the deceased spouse died. |
|
|
SECTION 2. This Act takes effect September 1, 2021. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 3629 was passed by the House on May |
|
|
13, 2021, by the following vote: Yeas 143, Nays 1, 1 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 3629 was passed by the Senate on May |
|
|
24, 2021, by the following vote: Yeas 30, Nays 0. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |