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A BILL TO BE ENTITLED
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AN ACT
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relating to the abatement of a pending sale to foreclose an ad |
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valorem tax lien on a residence homestead. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 33, Tax Code, is amended by |
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adding Section 33.061 to read as follows: |
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Sec. 33.061. ABATEMENT OF SALE TO FORECLOSE TAX LIEN ON |
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RESIDENCE HOMESTEAD. (a) An individual is entitled to abate a sale |
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to foreclose a tax lien if the tax was imposed against property that |
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the individual owns and occupies as a residence homestead. |
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(b) To obtain an abatement of a pending sale to foreclose |
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the tax lien, the individual must deliver an affidavit stating the |
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facts required to be established by Subsection (a) to the chief |
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appraiser of each appraisal district that appraises the property, |
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the collector for the taxing unit that requested the order of sale |
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or the attorney representing that unit for the collection of |
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delinquent taxes, and the officer charged with selling the property |
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not later than the fifth day before the date of the sale. |
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(c) After an affidavit is delivered under this section, the |
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property may not be sold at a tax sale until the earlier of the day |
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after the second anniversary of the date the individual delivered |
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the affidavit required by this section or the 181st day after the |
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date the individual no longer owns and occupies the property as a |
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residence homestead. |
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(d) If property is sold in violation of this section, the |
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property owner may file a motion to set aside the sale under the |
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same cause number and in the same court as a judgment reference in |
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the order of sale. The motion must be filed during the applicable |
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redemption period as set forth in Section 34.21(a) or, if the |
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property is bid off to a taxing unit, on or before the 180th day |
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following the date the taxing unit's deed is filed of record, |
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whichever is later. This right is not transferable to a third |
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party. |
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(e) Each year the chief appraiser for each appraisal |
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district shall publicize in a manner reasonably designed to notify |
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all residents of the district or county of the provisions of this |
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section and, specifically, the method by which eligible persons may |
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obtain an abatement. |
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SECTION 2. This Act takes effect September 1, 2017. |