Texas 2019 - 86th Regular

Texas House Bill HB3764 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R12689 LHC-D
2	2	By: Dutton H.B. No. 3764
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the period for redeeming the residence homestead of an
8	8	elderly person sold at an ad valorem tax sale.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 34.21, Tax Code, is amended by amending
11	11	Subsections (a), (b), and (c) and adding Subsection (d-1) to read as
12	12	follows:
13	13	(a) The owner of real property sold at a tax sale to a
14	14	purchaser other than a taxing unit that was used as the residence
15	15	homestead of the owner or that was land designated for agricultural
16	16	use when the suit or the application for the warrant was filed, or
17	17	the owner of a mineral interest sold at a tax sale to a purchaser
18	18	other than a taxing unit, may redeem the property on or before the
19	19	second anniversary of the date on which the purchaser's deed is
20	20	filed for record, or on or before a later anniversary of that date
21	21	as provided by Subsection (d-1), by paying the purchaser the amount
22	22	the purchaser bid for the property, the amount of the deed recording
23	23	fee, and the amount paid by the purchaser as taxes, penalties,
24	24	interest, and costs on the property, plus a redemption premium of 25
25	25	percent of the aggregate total if the property is redeemed during
26	26	the first year of the redemption period or 50 percent of the
27	27	aggregate total if the property is redeemed during a subsequent
28	28	[the second] year of the applicable redemption period.
29	29	(b) If property that was used as the owner's residence
30	30	homestead or was land designated for agricultural use when the suit
31	31	or the application for the warrant was filed, or that is a mineral
32	32	interest, is bid off to a taxing unit under Section 34.01(j) or (p)
33	33	and has not been resold by the taxing unit, the owner having a right
34	34	of redemption may redeem the property on or before the second
35	35	anniversary of the date on which the deed of the taxing unit is
36	36	filed for record, or on or before a later anniversary of that date
37	37	as provided by Subsection (d-1), by paying the taxing unit:
38	38	(1) the lesser of the amount of the judgment against
39	39	the property or the market value of the property as specified in
40	40	that judgment, plus the amount of the fee for filing the taxing
41	41	unit's deed and the amount spent by the taxing unit as costs on the
42	42	property, if the property was judicially foreclosed and bid off to
43	43	the taxing unit under Section 34.01(j); or
44	44	(2) the lesser of the amount of taxes, penalties,
45	45	interest, and costs for which the warrant was issued or the market
46	46	value of the property as specified in the warrant, plus the amount
47	47	of the fee for filing the taxing unit's deed and the amount spent by
48	48	the taxing unit as costs on the property, if the property was seized
49	49	under Subchapter E, Chapter 33, and bid off to the taxing unit under
50	50	Section 34.01(p).
51	51	(c) If real property that was used as the owner's residence
52	52	homestead or was land designated for agricultural use when the suit
53	53	or the application for the warrant was filed, or that is a mineral
54	54	interest, has been resold by the taxing unit under Section 34.05,
55	55	the owner of the property having a right of redemption may redeem
56	56	the property on or before the second anniversary of the date on
57	57	which the taxing unit files for record the deed from the sheriff or
58	58	constable, or on or before a later anniversary of that date as
59	59	provided by Subsection (d-1), by paying the person who purchased
60	60	the property from the taxing unit the amount the purchaser paid for
61	61	the property, the amount of the fee for filing the purchaser's deed
62	62	for record, and the amount paid by the purchaser as taxes,
63	63	penalties, interest, and costs on the property, plus a redemption
64	64	premium of 25 percent of the aggregate total if the property is
65	65	redeemed in the first year of the redemption period or 50 percent of
66	66	the aggregate total if the property is redeemed during a subsequent
67	67	[in the second] year of the applicable redemption period.
68	68	(d-1) Notwithstanding the general redemption period
69	69	prescribed by Subsection (a), (b), or (c), a person 65 years of age
70	70	or older who was an owner of real property subject to a tax sale
71	71	under Section 34.01 that was the owner's residence homestead when
72	72	the suit or the application for the warrant was filed may redeem the
73	73	property on or before the fourth anniversary of the date on which:
74	74	(1) the purchaser's deed is filed for record, if the
75	75	property is redeemed under Subsection (a);
76	76	(2) the deed of the taxing unit is filed for record, if
77	77	the property is redeemed under Subsection (b); or
78	78	(3) the taxing unit files for record the deed from the
79	79	sheriff or constable, if the property is redeemed under Subsection
80	80	(c).
81	81	SECTION 2. Section 33.06(c-1), Tax Code, is amended to read
82	82	as follows:
83	83	(c-1) To obtain an abatement of a pending sale to foreclose
84	84	the tax lien, the individual must deliver an affidavit stating the
85	85	facts required to be established by Subsection (a) to the chief
86	86	appraiser of each appraisal district that appraises the property,
87	87	the collector for the taxing unit that requested the order of sale
88	88	or the attorney representing that unit for the collection of
89	89	delinquent taxes, and the officer charged with selling the property
90	90	not later than the fifth day before the date of the sale. After an
91	91	affidavit is delivered under this subsection, the property may not
92	92	be sold at a tax sale until the 181st day after the date the
93	93	individual no longer owns and occupies the property as a residence
94	94	homestead. If property is sold in violation of this section, the
95	95	property owner may file a motion to set aside the sale under the
96	96	same cause number and in the same court as a judgment reference in
97	97	the order of sale. The motion must be filed during the applicable
98	98	redemption period as set forth in Section 34.21(a) or (d-1) or, if
99	99	the property is bid off to a taxing entity, on or before the 180th
100	100	day following the date the taxing unit's deed is filed of record,
101	101	whichever is later. This right is not transferable to a third
102	102	party.
103	103	SECTION 3. The change in law made by this Act applies only
104	104	to the redemption of real property sold or bid off at a tax sale for
105	105	which the deed from the sale or transfer is filed for record on or
106	106	after the effective date of this Act. The redemption of real
107	107	property sold or bid off at a tax sale for which the deed from the
108	108	sale or transfer is filed for record before the effective date of
109	109	this Act is governed by the law in effect when the deed is filed, and
110	110	the former law is continued in effect for that purpose.
111	111	SECTION 4. This Act takes effect January 1, 2020, but only
112	112	if the constitutional amendment proposed by the 86th Legislature,
113	113	Regular Session, 2019, to lengthen the period for redeeming the
114	114	residence homestead of a person 65 years of age or older sold at an
115	115	ad valorem tax sale is approved by the voters. If that amendment is
116	116	not approved by the voters, this Act has no effect.