By: Bonnen, Button, Thierry H.B. No. 3629
        (Senate Sponsor - Taylor)
         (In the Senate - Received from the House May 13, 2021;
  May 14, 2021, read first time and referred to Committee on Local
  Government; May 22, 2021, reported favorably by the following
  vote:  Yeas 8, Nays 0; May 22, 2021, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the date a deferral or abatement of the collection of ad
  valorem taxes on the residence homestead of an elderly or disabled
  person or disabled veteran expires.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 33.06, Tax Code, is amended by amending
  Subsections (b), (c), (c-1), and (f) to read as follows:
         (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). 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 and the property
  may not be sold at a sale to foreclose the tax lien until the 181st
  day after the date the collector for the taxing unit delivers a
  notice of delinquency of the taxes following the date 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). 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 181st day
  after the date the collector for the taxing unit delivers a notice
  of delinquency of the taxes following the date 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.
         (c-1)  To obtain an abatement of a pending sale to foreclose
  the tax lien, the individual must deliver an affidavit stating the
  facts required to be established by Subsection (a) to the chief
  appraiser of each appraisal district that appraises the property,
  the collector for the taxing unit that requested the order of sale
  or the attorney representing that taxing unit for the collection of
  delinquent taxes, and the officer charged with selling the property
  not later than the fifth day before the date of the sale. After an
  affidavit is delivered under this subsection, the property may not
  be sold at a tax sale until the 181st day after the date the
  collector for the taxing unit delivers a notice of delinquency of
  the taxes following the date the individual no longer owns and
  occupies the property as a residence homestead. If property is sold
  in violation of this section, the property owner may file a motion
  to set aside the sale under the same cause number and in the same
  court as a judgment reference in the order of sale. The motion must
  be filed during the applicable redemption period as set forth in
  Section 34.21(a) or, if the property is bid off to a taxing entity,
  on or before the 180th day following the date the taxing unit's deed
  is filed of record, whichever is later. This right is not
  transferable to a third party.
         (f)  Notwithstanding the other provisions of this section,
  if an individual who qualifies for a deferral or abatement of
  collection of taxes on property as provided by this section dies,
  the deferral or abatement continues in effect until the 181st day
  after the date the collector for the taxing unit delivers a notice
  of delinquency of the taxes following the date the surviving spouse
  of the individual no longer owns and occupies the property as a
  residence homestead if:
               (1)  the property was the residence homestead of the
  deceased spouse when the deceased spouse died;
               (2)  the surviving spouse was 55 years of age or older
  when the deceased spouse died; and
               (3)  the property was the residence homestead of the
  surviving spouse when the deceased spouse died.
         SECTION 2.  This Act takes effect September 1, 2021.
 
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