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A BILL TO BE ENTITLED
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AN ACT
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relating to the deferment of property taxes for certain individuals |
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and the reduction of the eligible age for tax deferral. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.06(a), Tax Code, is amended to read as |
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follows: |
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(a) An individual is entitled to defer collection of a tax, |
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abate a suit to collect a delinquent tax, or abate a sale to |
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foreclose a tax lien if: |
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(1) the individual: |
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(A) is 60 [65] years of age or older; |
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(B) is disabled as defined by Section 11.13(m); |
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or |
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(C) is qualified to receive an exemption under |
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Section 11.22; and |
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(2) the tax was imposed against property that the |
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individual owns and occupies as a residence homestead. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2025. |