By Hamric H.B. No. 3366
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the deferred collection of delinquent ad valorem taxes
1-3 imposed on the residence homestead of an elderly or disabled
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. The heading to Section 33.06, Tax Code, is
1-7 amended to read as follows:
1-8 Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE
1-9 HOMESTEAD OF ELDERLY OR DISABLED PERSON.
1-10 SECTION 2. Section 33.06(a), Tax Code, is amended to read as
1-12 (a) An individual is entitled to defer or abate a suit to
1-13 collect a delinquent tax if the individual:
1-14 (1) [
he] is disabled, as defined by Section 11.13, or
1-15 is 65 years of age or older; and
1-16 (2) [ he] owns and occupies as a residence homestead
1-17 the property on which the tax subject to the suit is delinquent.
1-18 SECTION 3. This Act takes effect immediately if it receives
1-19 a vote of two-thirds of all the members elected to each house, as
1-20 provided by Section 39, Article III, Texas Constitution. If this
1-21 Act does not receive the vote necessary for immediate effect, this
1-22 Act takes effect September 1, 2001.