| 1 | 1 | | 87R4319 DRS-D |
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| 2 | 2 | | By: Lopez H.B. No. 4151 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the actions required to be taken by tax officials before |
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| 8 | 8 | | taking action to collect delinquent ad valorem taxes on the |
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| 9 | 9 | | residence homestead of an individual who is elderly or disabled. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter A, Chapter 33, Tax Code, is amended by |
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| 12 | 12 | | adding Section 33.061 to read as follows: |
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| 13 | 13 | | Sec. 33.061. ADDITIONAL PROCEDURES RELATED TO DEFERRED |
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| 14 | 14 | | COLLECTION OF TAXES ON RESIDENCE HOMESTEADS OF INDIVIDUALS WHO ARE |
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| 15 | 15 | | ELDERLY OR DISABLED. (a) Each year the collector for each taxing |
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| 16 | 16 | | unit shall identify each individual whose name appears on the |
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| 17 | 17 | | current delinquent tax roll in relation to taxes imposed on a |
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| 18 | 18 | | property for which the individual receives an exemption under |
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| 19 | 19 | | Section 11.13(c) or (d). |
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| 20 | 20 | | (b) Not later than 12 months after the date on which the |
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| 21 | 21 | | collector first delivers a notice of delinquency under Section |
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| 22 | 22 | | 33.04 to an individual described by Subsection (a) of this section, |
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| 23 | 23 | | the collector shall determine whether the individual remains |
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| 24 | 24 | | delinquent in the payment of the tax. If the individual remains |
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| 25 | 25 | | delinquent in the payment of the tax, the collector shall deliver to |
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| 26 | 26 | | the individual a notice that includes the same explanation required |
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| 27 | 27 | | by Section 33.045(a) and instructions for contacting the collector. |
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| 28 | 28 | | (c) Not later than 18 months after the date on which the |
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| 29 | 29 | | collector first delivers a notice of delinquency under Section |
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| 30 | 30 | | 33.04 to an individual described by Subsection (a) of this section, |
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| 31 | 31 | | the collector shall determine whether the individual remains |
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| 32 | 32 | | delinquent in the payment of the tax. If the individual remains |
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| 33 | 33 | | delinquent in the payment of the tax, the collector shall attempt to |
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| 34 | 34 | | contact the individual by telephone or in person to: |
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| 35 | 35 | | (1) determine the reason for the delinquency; and |
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| 36 | 36 | | (2) inform the individual of: |
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| 37 | 37 | | (A) the individual's eligibility for a deferral |
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| 38 | 38 | | under Section 33.06; |
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| 39 | 39 | | (B) the effect of a deferral, including the rate |
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| 40 | 40 | | at which interest accrues on taxes deferred under Section 33.06; |
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| 41 | 41 | | and |
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| 42 | 42 | | (C) the effect of a mortgage or reverse mortgage |
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| 43 | 43 | | on the individual's ability to defer taxes under Section 33.06. |
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| 44 | 44 | | (d) If the collector determines that an individual |
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| 45 | 45 | | contacted under Subsection (c) of this section needs assistance in |
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| 46 | 46 | | preparing and filing an affidavit establishing the individual's |
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| 47 | 47 | | eligibility for a deferral under Section 33.06, the collector may: |
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| 48 | 48 | | (1) provide the required assistance; or |
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| 49 | 49 | | (2) refer the individual to an appropriate service |
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| 50 | 50 | | agency for the required assistance. |
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| 51 | 51 | | SECTION 2. The change in law made by this Act applies only |
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| 52 | 52 | | to ad valorem taxes imposed for a tax year beginning on or after the |
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| 53 | 53 | | effective date of this Act. |
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| 54 | 54 | | SECTION 3. This Act takes effect January 1, 2022. |
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