By:  Van de Putte                                     S.B. No. 1542
                                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 a disabled person.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  The heading to Section 33.06, Tax Code, is
 1-6     amended to read as follows:
 1-7           Sec. 33.06.  DEFERRED COLLECTION OF TAXES ON RESIDENCE
 1-8     HOMESTEAD OF ELDERLY OR DISABLED PERSON.
 1-9           SECTION 2.  Section 33.06, Tax Code, is amended by amending
1-10     Subsection (a) and adding Subsection (f) to read as follows:
1-11           (a)  An individual is entitled to defer or abate a suit to
1-12     collect a delinquent tax if the individual:
1-13                 (1)  [he] is disabled or is 65 years of age or older;
1-14     and
1-15                 (2)  [he] owns and occupies as a residence homestead
1-16     the property on which the tax subject to the suit is delinquent.
1-17           (f)  For purposes of this section, a person is considered to
1-18     be disabled only if the person is receiving federal social security
1-19     benefits based on disability under 42 U.S.C. Chapter 7, Subchapter
1-20     XVI, as amended.
1-21           SECTION 3.  This Act takes effect immediately if it receives
1-22     a vote of two-thirds of all the members elected to each house, as
1-23     provided by Section 39, Article III, Texas Constitution.  If this
1-24     Act does not receive the vote necessary for immediate effect, this
1-25     Act takes effect September 1, 2001.