LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 11, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3366  by Hamric (Relating to the deferred collection of
               delinquent ad valorem taxes imposed on the residence
               homestead of an elderly or disabled person.), As
               Introduced
  
**************************************************************************
*  No significant fiscal implication to the State is anticipated.        *
**************************************************************************
  
The bill would amend Section 33.06 of the Tax Code to allow
medically-disabled persons to defer or abate a lawsuit to collect
delinquent property taxes on their residence homestead.  "Disabled" would
be defined as a disability for purposes of payment of disability
insurance benefits under Federal Old-Age, Survivors, and Disability
Insurance.

Current law allows persons aged 65 or older to defer payment of
delinquent property taxes on their homestead until they no longer own
and occupy the property as a residence homestead.  In 1999, persons
qualifying to defer payment, deferred payments on approximately $62.5
million of property value.  In 1999, there were 1,015,000 over 65
homesteads, compared to 94,912 qualified disabled homesteads.  Based on
the experience of the over 65 deferrals and the number of qualified
disabled homesteads, it is not anticipated that the provisions of this
bill would result in a significant fiscal impact on the state or units
of local government.
  
Local Government Impact
  
No significant fiscal implication to units of local government is
anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, BR