Enrolled Bill Summary

House Bill 3504 amends provisions of the Tax Code relating to the collection of taxes on the residence homestead of an elderly or disabled person to allow an individual who is 65 years of age or older or disabled to defer the collection of a property tax assessed on a residence homestead or to abate a sale to foreclose a tax lien. A sale or a pending suit to collect a delinquent tax may not proceed until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead. House Bill 3504 also provides that the additional penalty for collection costs may be imposed only if the taxes for which collection is deferred or abated remain delinquent on or after the 181st day after the date the deferral or abatement period expires. The bill provides for the continuation of a deferral or abatement for the surviving spouse of an individual who dies.