By: Canales, Moody, Collier H.B. No. 217

(Senate Sponsor - Hinojosa)

(In the Senate - Received from the House April 18, 2017; April 24, 2017, read first time and referred to Committee on Finance; May 2, 2017, reported favorably by the following vote: Yeas 14, Nays 0; May 2, 2017, sent to printer.) Click here to see the committee vote

A BILL TO BE ENTITLED

AN ACT

relating to the authority of certain persons to defer or abate the collection of ad valorem taxes on a person's residence homestead.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. The heading to Section 33.06, Tax Code, is amended to read as follows:

Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN.

SECTION 2. Section 33.06(a), Tax Code, is amended to read as follows:

(a) An individual is entitled to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien if:

(1) the individual:

(A) [(1)] is 65 years of age or older;

(B) [or] is disabled as defined by Section 11.13(m); or

(C) is qualified to receive an exemption under Section 11.22; and

(2) the tax was imposed against property that the individual owns and occupies as a residence homestead.

SECTION 3. This Act takes effect September 1, 2017.

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