H.B. No. 3629
AN ACT
relating to the date a deferral or abatement of the collection of ad
valorem taxes on the residence homestead of an elderly or disabled
person or disabled veteran expires.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.06, Tax Code, is amended by amending
Subsections (b), (c), (c-1), and (f) to read as follows:
(b) To obtain a deferral, an individual must file with the
chief appraiser for the appraisal district in which the property is
located an affidavit stating the facts required to be established
by Subsection (a). The chief appraiser shall notify each taxing
unit participating in the district of the filing. After an
affidavit is filed under this subsection, a taxing unit may not file
suit to collect delinquent taxes on the property and the property
may not be sold at a sale to foreclose the tax lien until the 181st
day after the date the collector for the taxing unit delivers a
notice of delinquency of the taxes following the date the
individual no longer owns and occupies the property as a residence
homestead.
(c) To obtain an abatement of a pending suit, the individual
must file in the court in which suit is pending an affidavit stating
the facts required to be established by Subsection (a). If no
controverting affidavit is filed by the taxing unit filing suit or
if, after a hearing, the court finds the individual is entitled to
the deferral, the court shall abate the suit until the 181st day
after the date the collector for the taxing unit delivers a notice
of delinquency of the taxes following the date the individual no
longer owns and occupies the property as a residence homestead. The
clerk of the court shall deliver a copy of the judgment abating the
suit to the chief appraiser of each appraisal district that
appraises the property.
(c-1) To obtain an abatement of a pending sale to foreclose
the tax lien, the individual must deliver an affidavit stating the
facts required to be established by Subsection (a) to the chief
appraiser of each appraisal district that appraises the property,
the collector for the taxing unit that requested the order of sale
or the attorney representing that taxing unit for the collection of
delinquent taxes, and the officer charged with selling the property
not later than the fifth day before the date of the sale. After an
affidavit is delivered under this subsection, the property may not
be sold at a tax sale until the 181st day after the date the
collector for the taxing unit delivers a notice of delinquency of
the taxes following the date the individual no longer owns and
occupies the property as a residence homestead. If property is sold
in violation of this section, the property owner may file a motion
to set aside the sale under the same cause number and in the same
court as a judgment reference in the order of sale. The motion must
be filed during the applicable redemption period as set forth in
Section 34.21(a) or, if the property is bid off to a taxing entity,
on or before the 180th day following the date the taxing unit's deed
is filed of record, whichever is later. This right is not
transferable to a third party.
(f) Notwithstanding the other provisions of this section,
if an individual who qualifies for a deferral or abatement of
collection of taxes on property as provided by this section dies,
the deferral or abatement continues in effect until the 181st day
after the date the collector for the taxing unit delivers a notice
of delinquency of the taxes following the date the surviving spouse
of the individual no longer owns and occupies the property as a
residence homestead if:
(1) the property was the residence homestead of the
deceased spouse when the deceased spouse died;
(2) the surviving spouse was 55 years of age or older
when the deceased spouse died; and
(3) the property was the residence homestead of the
surviving spouse when the deceased spouse died.
SECTION 2. This Act takes effect September 1, 2021.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3629 was passed by the House on May
13, 2021, by the following vote: Yeas 143, Nays 1, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3629 was passed by the Senate on May
24, 2021, by the following vote: Yeas 30, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor