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.