Texas 2025 - 89th Regular

Texas House Bill HB3581 Compare Versions

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

Old	New	Differences
1	1	89R11508 PRL-D
2	2	By: Dutton H.B. No. 3581
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the period for redeeming the residence homestead of an
10	10	elderly person sold at an ad valorem tax sale.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 34.21, Tax Code, is amended by amending
13	13	Subsections (a), (b), and (c) and adding Subsection (d-1) to read as
14	14	follows:
15	15	(a) The owner of real property sold at a tax sale to a
16	16	purchaser other than a taxing unit that was used as the residence
17	17	homestead of the owner or that was land designated for agricultural
18	18	use when the suit or the application for the warrant was filed, or
19	19	the owner of a mineral interest sold at a tax sale to a purchaser
20	20	other than a taxing unit, may redeem the property on or before the
21	21	second anniversary of the date on which the purchaser's deed is
22	22	filed for record, or on or before a later anniversary of that date
23	23	as provided by Subsection (d-1), by paying the purchaser the amount
24	24	the purchaser bid for the property, the amount of the deed recording
25	25	fee, and the amount paid by the purchaser as taxes, penalties,
26	26	interest, and costs on the property, plus a redemption premium of 25
27	27	percent of the aggregate total if the property is redeemed during
28	28	the first year of the redemption period or 50 percent of the
29	29	aggregate total if the property is redeemed during a subsequent
30	30	[the second] year of the applicable redemption period.
31	31	(b) If property that was used as the owner's residence
32	32	homestead or was land designated for agricultural use when the suit
33	33	or the application for the warrant was filed, or that is a mineral
34	34	interest, is bid off to a taxing unit under Section 34.01(j) or (p)
35	35	and has not been resold by the taxing unit, the owner having a right
36	36	of redemption may redeem the property on or before the second
37	37	anniversary of the date on which the deed of the taxing unit is
38	38	filed for record, or on or before a later anniversary of that date
39	39	as provided by Subsection (d-1), by paying the taxing unit:
40	40	(1) the lesser of the amount of the judgment against
41	41	the property or the market value of the property as specified in
42	42	that judgment, plus the amount of the fee for filing the taxing
43	43	unit's deed and the amount spent by the taxing unit as costs on the
44	44	property, if the property was judicially foreclosed and bid off to
45	45	the taxing unit under Section 34.01(j); or
46	46	(2) the lesser of the amount of taxes, penalties,
47	47	interest, and costs for which the warrant was issued or the market
48	48	value of the property as specified in the warrant, plus the amount
49	49	of the fee for filing the taxing unit's deed and the amount spent by
50	50	the taxing unit as costs on the property, if the property was seized
51	51	under Subchapter E, Chapter 33, and bid off to the taxing unit under
52	52	Section 34.01(p).
53	53	(c) If real property that was used as the owner's residence
54	54	homestead or was land designated for agricultural use when the suit
55	55	or the application for the warrant was filed, or that is a mineral
56	56	interest, has been resold by the taxing unit under Section 34.05,
57	57	the owner of the property having a right of redemption may redeem
58	58	the property on or before the second anniversary of the date on
59	59	which the taxing unit files for record the deed from the sheriff or
60	60	constable, or on or before a later anniversary of that date as
61	61	provided by Subsection (d-1), by paying the person who purchased
62	62	the property from the taxing unit the amount the purchaser paid for
63	63	the property, the amount of the fee for filing the purchaser's deed
64	64	for record, and the amount paid by the purchaser as taxes,
65	65	penalties, interest, and costs on the property, plus a redemption
66	66	premium of 25 percent of the aggregate total if the property is
67	67	redeemed in the first year of the redemption period or 50 percent of
68	68	the aggregate total if the property is redeemed during a subsequent
69	69	[in the second] year of the applicable redemption period.
70	70	(d-1) Notwithstanding the general redemption period
71	71	prescribed by Subsection (a), (b), or (c), a person 65 years of age
72	72	or older who was an owner of real property subject to a tax sale
73	73	under Section 34.01 that was the owner's residence homestead when
74	74	the suit or the application for the warrant was filed may redeem the
75	75	property on or before the fourth anniversary of the date on which:
76	76	(1) the purchaser's deed is filed for record, if the
77	77	property is redeemed under Subsection (a);
78	78	(2) the deed of the taxing unit is filed for record, if
79	79	the property is redeemed under Subsection (b); or
80	80	(3) the taxing unit files for record the deed from the
81	81	sheriff or constable, if the property is redeemed under Subsection
82	82	(c).
83	83	SECTION 2. Section 33.06(c-1), Tax Code, is amended to read
84	84	as follows:
85	85	(c-1) To obtain an abatement of a pending sale to foreclose
86	86	the tax lien, the individual must deliver an affidavit stating the
87	87	facts required to be established by Subsection (a) to the chief
88	88	appraiser of each appraisal district that appraises the property,
89	89	the collector for the taxing unit that requested the order of sale
90	90	or the attorney representing that taxing unit for the collection of
91	91	delinquent taxes, and the officer charged with selling the property
92	92	not later than the fifth day before the date of the sale. After an
93	93	affidavit is delivered under this subsection, the property may not
94	94	be sold at a tax sale until the 181st day after the date the
95	95	collector for the taxing unit delivers a notice of delinquency of
96	96	the taxes following the date the individual no longer owns and
97	97	occupies the property as a residence homestead. If property is sold
98	98	in violation of this section, the property owner may file a motion
99	99	to set aside the sale under the same cause number and in the same
100	100	court as a judgment reference in the order of sale. The motion must
101	101	be filed during the applicable redemption period as set forth in
102	102	Section 34.21(a) or (d-1) or, if the property is bid off to a taxing
103	103	entity, on or before the 180th day following the date the taxing
104	104	unit's deed is filed of record, whichever is later. This right is
105	105	not transferable to a third party.
106	106	SECTION 3. The change in law made by this Act applies only
107	107	to the redemption of real property sold or bid off at a tax sale for
108	108	which the deed from the sale or transfer is filed for record on or
109	109	after the effective date of this Act. The redemption of real
110	110	property sold or bid off at a tax sale for which the deed from the
111	111	sale or transfer is filed for record before the effective date of
112	112	this Act is governed by the law in effect when the deed is filed, and
113	113	the former law is continued in effect for that purpose.
114	114	SECTION 4. This Act takes effect January 1, 2026, but only
115	115	if the constitutional amendment proposed by the 89th Legislature,
116	116	Regular Session, 2025, to lengthen the period for redeeming the
117	117	residence homestead of a person 65 years of age or older sold at an
118	118	ad valorem tax sale is approved by the voters. If that amendment is
119	119	not approved by the voters, this Act has no effect.