1-1     By:  Van de Putte                                     S.B. No. 1542
 1-2           (In the Senate - Filed March 9, 2001; March 14, 2001, read
 1-3     first time and referred to Committee on Intergovernmental
 1-4     Relations; April 26, 2001, reported adversely, with favorable
 1-5     Committee Substitute by the following vote:  Yeas 4, Nays 0;
 1-6     April 26, 2001, sent to printer.)
 1-7     COMMITTEE SUBSTITUTE FOR S.B. No. 1542                    By:  Cain
 1-8                            A BILL TO BE ENTITLED
 1-9                                   AN ACT
1-10     relating to the deferred collection of delinquent ad valorem taxes
1-11     imposed on the residence homestead of a disabled person.
1-12           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13           SECTION 1.  The heading to Section 33.06, Tax Code, is
1-14     amended to read as follows:
1-15           Sec. 33.06.  DEFERRED COLLECTION OF TAXES ON RESIDENCE
1-16     HOMESTEAD OF ELDERLY OR DISABLED PERSON.
1-17           SECTION 2.  Section 33.06, Tax Code, is amended by amending
1-18     Subsection (a) and adding Subsection (f) to read as follows:
1-19           (a)  An individual is entitled to defer or abate a suit to
1-20     collect a delinquent tax if the individual:
1-21                 (1)  [he] is disabled or is 65 years of age or older;
1-22     and
1-23                 (2)  [he] owns and occupies as a residence homestead
1-24     the property on which the tax subject to the suit is delinquent.
1-25           (f)  For purposes of this section, a person is considered to
1-26     be disabled only if the person is receiving federal social security
1-27     benefits based on disability under 42 U.S.C. Chapter 7, Subchapter
1-28     XVI, as amended.
1-29           SECTION 3.  This Act takes effect immediately if it receives
1-30     a vote of two-thirds of all the members elected to each house, as
1-31     provided by Section 39, Article III, Texas Constitution.  If this
1-32     Act does not receive the vote necessary for immediate effect, this
1-33     Act takes effect September 1, 2001.
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