By: Gonzales H.B. No. 4069
A BILL TO BE ENTITLED
AN ACT
relating to the priority of transferred tax liens.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 32.05(b) and 32.05(b-1), Tax Code, are
amended to read as follows:
(b) Except as provided by Subsection (c)(1) and Subsection
(b-1), a tax lien provided by this chapter takes priority over:
(1) the claim of any creditor of a person whose
property is encumbered by the lien;
(2) the claim of any holder of a lien on property
encumbered by the tax lien, including any lien held by a property
owners' association, homeowners' association, condominium unit
owners' association, or council of owners of a condominium regime
under a restrictive covenant, condominium declaration, master
deed, or other similar instrument that secures regular or special
maintenance assessments, fees, dues, interest, fines, costs,
attorney's fees, or other monetary charges against the property;
and
(3) any right of remainder, right or possibility of
reverter, or other future interest in, or encumbrance against, the
property, whether vested or contingent.
(b-1) The priority given to a tax lien by Subsection (b)
prevails, regardless of whether the debt, lien, future interest, or
other encumbrance existed before attachment of the tax lien, unless
the tax lien is transferred to a transferee. Once a tax lien is
transferred, the tax lien is inferior to a debt, lien, future
interest or other encumbrance that existed before the attachment of
the tax lien.
SECTION 2. Chapter 32, Tax Code, is amended by adding
Section 32.066 as follows:
Sec. 32.066. WAIVER. A provision of a contract, agreement,
or other document that purports to waive a right of a property owner
or exempt a transferee, creditor, holder of a lien, mortgage
servicer, mortgagee, trustee, substitute trustee, appraisal
district, taxing entity or other government official from a duty
under Sections 32.06 and 32.065 or rules enacted under those
sections is void.
SECTION 3. This Act takes effect September 1, 2009.