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