By: Campbell  S.B. No. 539
         (In the Senate - Filed January 20, 2023; February 17, 2023,
  read first time and referred to Committee on Local Government;
  April 17, 2023, reported favorably by the following vote:  Yeas 8,
  Nays 0; April 17, 2023, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the manner in which an individual who has elected to
  defer collection of a tax, abate a suit to collect a delinquent tax,
  or abate a sale to foreclose a tax lien on the individual's
  residence homestead is listed on the delinquent tax roll of a taxing
  unit.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 33.03, Tax Code, is amended to read as
  follows:
         Sec. 33.03.  DELINQUENT TAX ROLL. (a) Each year the
  collector for each taxing unit shall prepare a current and a
  cumulative delinquent tax roll for the taxing unit.
         (b)  The collector for a taxing unit shall indicate on each
  delinquent tax roll for the taxing unit that a delinquent tax
  included on the roll is deferred or abated under Section 33.06 or
  33.065, if applicable.
         SECTION 2.  This Act takes effect January 1, 2024.
 
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