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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.