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A BILL TO BE ENTITLED
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AN ACT
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relating to notice of provisions authorizing tax deferral or |
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abatement |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a) of Section 33.045, Tax Code, is |
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amended to read as follows: |
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(a) A tax bill mailed by an assessor or collector under |
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Section 31.01 and any written communication delivered to a property |
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owner by an assessor or collector for a taxing unit or an attorney |
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or other agent of a taxing unit that specifically threatens a |
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lawsuit to collect a delinquent tax assessed against property that |
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may qualify as a residence homestead shall contain the following |
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explanation in capital letters: "IF YOU ARE 65 YEARS OF AGE OR |
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OLDER OR ARE DISABLED, AND YOU OCCUPY THE PROPERTY DESCRIBED IN THIS |
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DOCUMENT ISAS YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE |
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APPRAISAL DISTRICT REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A |
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POSTPONEMENT IN THE PAYMENT OF THESE TAXES". |
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SECTION 2. This Act is effective on September 1, 2007. |