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.
1-34 * * * * *