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78R13127 RCJ-F
By: Davis of Harris H.B. No. 3504
Substitute the following for H.B. No. 3504:
By: Mowery C.S.H.B. No. 3504
A BILL TO BE ENTITLED
AN ACT
relating to the deferral or abatement of the collection of taxes on
the residence homestead of an elderly or disabled person.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.06(a), Tax Code, as amended by
Chapters 892 and 1430, Acts of the 77th Legislature, Regular
Session, 2001, is reenacted and amended to read as follows:
(a) An individual is entitled to defer collection of a tax,
[or] abate a suit to collect a delinquent tax, or abate a sale to
foreclose a tax lien if the individual:
(1) is 65 years of age or older or is disabled as
defined by Section 11.13(m); and
(2) the tax was imposed against property that the
individual owns and occupies as a residence homestead.
SECTION 2. Section 33.06, Tax Code, is amended by amending
Subsections (b)-(d) and adding Subsections (c-1) and (f) to read as
follows:
(b) To obtain a deferral, an individual must file with the
chief appraiser for the appraisal district in which the property is
located an affidavit stating the facts required to be established
by Subsection (a) [of this section]. The chief appraiser shall
notify each taxing unit participating in the district of the
filing. After an affidavit is filed under this subsection, a taxing
unit may not file suit to collect delinquent taxes on the property
and the property may not be sold at a sale to foreclose the tax lien
until the 181st day after the date the individual no longer owns and
occupies the property as a residence homestead.
(c) To obtain an abatement of a pending suit, the individual
must file in the court in which suit is pending an affidavit stating
the facts required to be established by Subsection (a) [of this
section]. If no controverting affidavit is filed by the taxing unit
filing suit or if, after a hearing, the court finds the individual
is entitled to the deferral, the court shall abate the suit until
the 181st day after the date the individual no longer owns and
occupies the property as a residence homestead. The clerk of the
court shall deliver a copy of the judgment abating the suit to the
chief appraiser of each appraisal district that appraises the
property.
(c-1) To obtain an abatement of a pending sale to foreclose
the tax lien, the individual must deliver an affidavit stating the
facts required to be established by Subsection (a) to the chief
appraiser of each appraisal district that appraises the property,
the collector for the taxing unit that requested the order of sale
or the attorney representing that unit for the collection of
delinquent taxes, and the officer charged with selling the property
not later than the fifth day before the date of the sale. After an
affidavit is delivered under this subsection, the property may not
be sold at a tax sale until the 181st day after the date the
individual no longer owns and occupies the property as a residence
homestead.
(d) A tax lien remains on the property and interest
continues to accrue during the period collection of taxes is
deferred or abated under this section. The annual interest rate
during the deferral or abatement period is eight percent instead of
the rate provided by Section 33.01. Interest and penalties that
accrued or that were incurred or imposed under Section 33.01 or
33.07 before the date the individual files the deferral affidavit
under Subsection (b) or the date the judgment abating the suit is
entered, as applicable, are preserved. A penalty under Section
33.01 is not incurred during a deferral or abatement period. The
additional penalty under Section 33.07 may be imposed and collected
only if the taxes for which collection is deferred or abated remain
delinquent on or after the 181st [91st] day after the date the
deferral or abatement period expires. A plea of limitation,
laches, or want of prosecution does not apply against the taxing
unit because of deferral or abatement of collection as provided by
this section.
(f) Notwithstanding the other provisions of this section,
if an individual who qualifies for a deferral or abatement of
collection of taxes on property as provided by this section dies,
the deferral or abatement continues in effect until the 181st day
after the date the surviving spouse of the individual no longer owns
and occupies the property as a residence homestead if:
(1) the property was the residence homestead of the
deceased spouse when the deceased spouse died;
(2) the surviving spouse was 55 years of age or older
when the deceased spouse died; and
(3) the property was the residence homestead of the
surviving spouse when the deceased spouse died.
SECTION 3. This Act takes effect September 1, 2003.