Texas 2025 - 89th Regular

Texas Senate Bill SB2631

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the deferment of property taxes for certain individuals and the reduction of the eligible age for tax deferral.

Impact

If enacted, SB2631 would amend Section 33.06(a) of the Texas Tax Code, thereby potentially increasing the number of individuals eligible for property tax deferral. Lowering the age requirement may help a larger segment of older adults manage their financial responsibilities, particularly those on fixed incomes who rely on their homes as a primary asset. This change is likely to be welcomed by many, as it provides increased access to tax relief for those who may struggle to pay property taxes as they age.

Summary

Senate Bill 2631 is focused on the deferment of property taxes specifically for certain individuals, marking a significant change in the eligibility criteria for this tax relief. The bill proposes to lower the eligible age for tax deferral from 65 to 60 years. This legislation aims to provide financial relief to those who own and occupy their residence homesteads. The bill outlines that individuals who are either 60 years or older, disabled, or qualified for an exemption can defer property tax collection, thereby reducing the financial burden on these vulnerable groups.

Contention

Notable points of contention around SB2631 may center on the implications of such a reduction in eligibility age for state and local revenue collections. Critics might argue that changing the age limit could strain public finances, particularly for local governments that rely on property tax revenues for essential services. Supporters, however, would counter that the long-term benefits of supporting the financial stability of older residents outweigh any immediate fiscal concerns. The conversation surrounding this bill may delve into balancing the fiscal integrity of local governments with the need to support vulnerable populations in society.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 33. Delinquency
    • Section: 06

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.