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A BILL TO BE ENTITLED
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AN ACT
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relating to the actions required to be taken by tax officials before |
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taking action to collect delinquent ad valorem taxes on the |
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residence homestead of an individual who is elderly or disabled. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 33, Tax Code, is amended by |
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adding Section 33.061 to read as follows: |
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Sec. 33.061. ADDITIONAL PROCEDURES RELATED TO DEFERRED |
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COLLECTION OF TAXES ON RESIDENCE HOMESTEADS OF INDIVIDUALS WHO ARE |
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ELDERLY OR DISABLED. (a) Each year the collector for each taxing |
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unit shall identify each individual whose name appears on the |
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current delinquent tax roll in relation to taxes imposed on a |
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property for which the individual receives an exemption under |
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Section 11.13(c) or (d). |
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(b) Not later than 12 months after the date on which the |
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collector first delivers a notice of delinquency under Section |
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33.04 to an individual described by Subsection (a) of this section, |
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the collector shall determine whether the individual remains |
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delinquent in the payment of the tax. If the individual remains |
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delinquent in the payment of the tax, the collector shall deliver to |
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the individual a notice that includes the same explanation required |
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by Section 33.045(a) and instructions for contacting the collector. |
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(c) Not later than 18 months after the date on which the |
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collector first delivers a notice of delinquency under Section |
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33.04 to an individual described by Subsection (a) of this section, |
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the collector shall determine whether the individual remains |
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delinquent in the payment of the tax. If the individual remains |
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delinquent in the payment of the tax, the collector shall attempt to |
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contact the individual by telephone or in person to: |
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(1) determine the reason for the delinquency; and |
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(2) inform the individual of: |
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(A) the individual's eligibility for a deferral |
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under Section 33.06; |
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(B) the effect of a deferral, including the rate |
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at which interest accrues on taxes deferred under Section 33.06; |
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and |
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(C) the effect of a mortgage or reverse mortgage |
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on the individual's ability to defer taxes under Section 33.06. |
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(d) If the collector determines that an individual |
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contacted under Subsection (c) of this section needs assistance in |
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preparing and filing an affidavit establishing the individual's |
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eligibility for a deferral under Section 33.06, the collector may: |
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(1) provide the required assistance; or |
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(2) refer the individual to an appropriate service |
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agency for the required assistance. |
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SECTION 2. The change in law made by this Act applies only |
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to ad valorem taxes imposed for a tax year beginning on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2022. |