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.
2-1 COMMITTEE AMENDMENT NO. 1
2-2 Amend S.B. No. 1542 as follows:
2-3 (1) Add the following new SECTIONS to the bill,
2-4 appropriately numbered, and renumber subsequent SECTIONS
2-5 accordingly:
2-6 SECTION ___. Section 11.42(c), Tax Code, is amended to read
2-7 as follows:
2-8 (c) An exemption authorized by Section 11.13(c) or (d) [for
2-9 an individual 65 years of age or older] is effective as of January
2-10 1 of the tax year in which the person qualifies for the exemption
2-11 and applies to the entire tax year.
2-12 SECTION ___. Section 11.43(k), Tax Code, is amended to read
2-13 as follows:
2-14 (k) A person who qualifies for an [the] exemption authorized
2-15 by Section 11.13(c) or (d) [for an individual 65 years of age or
2-16 older] must apply for the exemption no later than the first
2-17 anniversary of the date the person qualified for the exemption.
2-18 SECTION ___. Section 26.112, Tax Code, is amended to read as
2-19 follows:
2-20 Sec. 26.112. CALCULATION OF TAXES ON RESIDENCE HOMESTEAD OF
2-21 ELDERLY OR DISABLED PERSON. (a) If at any time during a tax year
2-22 property is owned by an individual who qualifies for an exemption
2-23 under Section 11.13(c) or (d) [for an individual 65 years of age or
2-24 older], the amount of the tax due on the property for the tax year
2-25 is calculated as if the person qualified for the exemption on
2-26 January 1 and continued to qualify for the exemption for the
3-1 remainder of the tax year.
3-2 (b) If property is the residence homestead of more than one
3-3 individual during a tax year and any of those individuals qualify
3-4 for an exemption under Section 11.13(c) or (d) [for an individual
3-5 65 years of age or older] with respect to the property, the amount
3-6 of the tax due on the property for the tax year is calculated as if
3-7 that individual owned the property for the entire tax year.
3-8 (c) If a person qualifies for an exemption under Section
3-9 11.13(c) or (d) [for an individual 65 years of age or older] with
3-10 respect to the property after the amount of the tax due on the
3-11 property is calculated and the effect of the qualification is to
3-12 reduce the amount of the tax due on the property, the assessor for
3-13 each taxing unit shall recalculate the amount of the tax due on the
3-14 property and correct the tax roll. If the tax bill has been mailed
3-15 and the tax on the property has not been paid, the assessor shall
3-16 mail a corrected tax bill to the person in whose name the property
3-17 is listed on the tax roll or to the person's authorized agent. If
3-18 the tax on the property has been paid, the tax collector for the
3-19 taxing unit shall refund to the person who paid the tax the amount
3-20 by which the payment exceeded the tax due.
3-21 (2) Strike SECTION 3 of the bill and substitute the
3-22 following appropriately numbered SECTION:
3-23 SECTION ___. (a) Except as provided by Subsection (b) of
3-24 this section:
3-25 (1) this Act takes effect immediately if it receives a
3-26 vote of two-thirds of all the members elected to each house, as
4-1 provided by Section 39, Article III, Texas Constitution; and
4-2 (2) if this Act does not receive the vote necessary
4-3 for immediate effect, this Act takes effect September 1, 2001.
4-4 (b) The changes in law made by this Act to Sections 11.42,
4-5 11.43, and 26.112, Tax Code, take effect January 1, 2002, and apply
4-6 only to an ad valorem tax year that begins on or after that date.
4-7 77R15942 JD-D Oliveira