Amend CSSB 3 (house committee printing) by adding the following appropriately numbered ARTICLE to the bill and renumbering subsequent ARTICLES of the bill accordingly:

ARTICLE ____.  PERIOD TAXES MAY BE DEFERRED FOLLOWING DEATH OF PROPERTY OWNER

SECTION ____.01.  Section 33.06, Tax Code, is amended by amending Subsection (f) and adding Subsection (f-1) to read as follows:

(f)  Except as provided by Subsection (f-1) and notwithstanding any other provision [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 ____.02. Section 33.06, Tax Code, as amended by this article, applies only to the deferral under that section of the collection of ad valorem taxes on property of an individual who qualifies for the deferral and dies on or after September 1, 2023.