By: Davis of Harris H.B. No. 3504
A BILL TO BE ENTITLED
AN ACT
relating to procedural and technical corrections and clarification
of the Property Tax Code, procedures for the seizure of property,
and distribution of tax sale proceeds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.06, Tax Code, is amended by amending
Subsection (a) through (f) and adding Subsection (g) to read as
follows:
Sec. 33.06. Deferred Collection of Taxes on Residence
Homestead of Elderly or Disabled Person (a) An individual is
entitled to defer collection of taxes, or abate a suit to collect a
delinquent tax, or abate the foreclosure of a tax lien if the
individual:
(1) is 65 or older or is disabled as defined by Section
11.13(m); and
(2) owns and occupies as a residence homestead the
property on which the tax subject to the suit is delinquent.
(a) An individual is entitled to defer or abate a suit to
collect a delinquent tax if the individual is 65 years of age or
older and the tax was imposed against property that the individual
owns and occupies as a residence homestead.
(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 or foreclose
the tax lien through tax sale until the expiration of 181 days after
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 expiration of 181 days after 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.
(d) To obtain an abatement of a pending foreclosure sale, an
individual must deliver a copy of the deferral affidavit filed with
the appraisal district to the tax assessor-collector or the
attorney of the unit that has requested the property be sold at
least five (5) days prior to the date of sale.
(de) 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 91 181st 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.
(ef) Each year the chief appraiser for each appraisal
district shall publicize in a manner reasonably designed to notify
all residents of the district or county of the provisions of this
section and, specifically, the method by which eligible persons may
obtain a deferral or abatement.
(g) If an individual who qualifies for the deferral or
abatement provided for by this section dies, the surviving spouse
of the individual is entitled to maintain the deferral or abatement
applicable to the residence homestead of the individual if the
surviving spouse qualifies for the exemption as set forth in
Section 11.13(q) of the Code.