Texas 2021 - 87th Regular

Texas House Bill HB3629 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 3629
	1	+	By: Bonnen, Button, Thierry H.B. No. 3629
	2	+	(Senate Sponsor - Taylor)
	3	+	(In the Senate - Received from the House May 13, 2021;
	4	+	May 14, 2021, read first time and referred to Committee on Local
	5	+	Government; May 22, 2021, reported favorably by the following
	6	+	vote: Yeas 8, Nays 0; May 22, 2021, sent to printer.)
	7	+	Click here to see the committee vote
2	8
3	9
	10	+	A BILL TO BE ENTITLED
4	11		AN ACT
5	12		relating to the date a deferral or abatement of the collection of ad
6	13		valorem taxes on the residence homestead of an elderly or disabled
7	14		person or disabled veteran expires.
8	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	16		SECTION 1. Section 33.06, Tax Code, is amended by amending
10	17		Subsections (b), (c), (c-1), and (f) to read as follows:
11	18		(b) To obtain a deferral, an individual must file with the
12	19		chief appraiser for the appraisal district in which the property is
13	20		located an affidavit stating the facts required to be established
14	21		by Subsection (a). The chief appraiser shall notify each taxing
15	22		unit participating in the district of the filing. After an
16	23		affidavit is filed under this subsection, a taxing unit may not file
17	24		suit to collect delinquent taxes on the property and the property
18	25		may not be sold at a sale to foreclose the tax lien until the 181st
19	26		day after the date the collector for the taxing unit delivers a
20	27		notice of delinquency of the taxes following the date the
21	28		individual no longer owns and occupies the property as a residence
22	29		homestead.
23	30		(c) To obtain an abatement of a pending suit, the individual
24	31		must file in the court in which suit is pending an affidavit stating
25	32		the facts required to be established by Subsection (a). If no
26	33		controverting affidavit is filed by the taxing unit filing suit or
27	34		if, after a hearing, the court finds the individual is entitled to
28	35		the deferral, the court shall abate the suit until the 181st day
29	36		after the date the collector for the taxing unit delivers a notice
30	37		of delinquency of the taxes following the date the individual no
31	38		longer owns and occupies the property as a residence homestead. The
32	39		clerk of the court shall deliver a copy of the judgment abating the
33	40		suit to the chief appraiser of each appraisal district that
34	41		appraises the property.
35	42		(c-1) To obtain an abatement of a pending sale to foreclose
36	43		the tax lien, the individual must deliver an affidavit stating the
37	44		facts required to be established by Subsection (a) to the chief
38	45		appraiser of each appraisal district that appraises the property,
39	46		the collector for the taxing unit that requested the order of sale
40	47		or the attorney representing that taxing unit for the collection of
41	48		delinquent taxes, and the officer charged with selling the property
42	49		not later than the fifth day before the date of the sale. After an
43	50		affidavit is delivered under this subsection, the property may not
44	51		be sold at a tax sale until the 181st day after the date the
45	52		collector for the taxing unit delivers a notice of delinquency of
46	53		the taxes following the date the individual no longer owns and
47	54		occupies the property as a residence homestead. If property is sold
48	55		in violation of this section, the property owner may file a motion
49	56		to set aside the sale under the same cause number and in the same
50	57		court as a judgment reference in the order of sale. The motion must
51	58		be filed during the applicable redemption period as set forth in
52	59		Section 34.21(a) or, if the property is bid off to a taxing entity,
53	60		on or before the 180th day following the date the taxing unit's deed
54	61		is filed of record, whichever is later. This right is not
55	62		transferable to a third party.
56	63		(f) Notwithstanding the other provisions of this section,
57	64		if an individual who qualifies for a deferral or abatement of
58	65		collection of taxes on property as provided by this section dies,
59	66		the deferral or abatement continues in effect until the 181st day
60	67		after the date the collector for the taxing unit delivers a notice
61	68		of delinquency of the taxes following the date the surviving spouse
62	69		of the individual no longer owns and occupies the property as a
63	70		residence homestead if:
64	71		(1) the property was the residence homestead of the
65	72		deceased spouse when the deceased spouse died;
66	73		(2) the surviving spouse was 55 years of age or older
67	74		when the deceased spouse died; and
68	75		(3) the property was the residence homestead of the
69	76		surviving spouse when the deceased spouse died.
70	77		SECTION 2. This Act takes effect September 1, 2021.
71		-	______________________________ ______________________________
72		-	President of the Senate Speaker of the House
73		-	I certify that H.B. No. 3629 was passed by the House on May
74		-	13, 2021, by the following vote: Yeas 143, Nays 1, 1 present, not
75		-	voting.
76		-	______________________________
77		-	Chief Clerk of the House
78		-	I certify that H.B. No. 3629 was passed by the Senate on May
79		-	24, 2021, by the following vote: Yeas 30, Nays 0.
80		-	______________________________
81		-	Secretary of the Senate
82		-	APPROVED: _____________________
83		-	Date
84		-	_____________________
85		-	Governor
	78	+	* * * * *