2025S0231-T 03/12/25
By: Creighton S.B. No. 2631
A BILL TO BE ENTITLED
AN ACT
relating to the deferment of property taxes for certain individuals
and the reduction of the eligible age for tax deferral.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.06(a), Tax Code, is amended to read as
follows:
(a) An individual is entitled to defer collection of a tax,
abate a suit to collect a delinquent tax, or abate a sale to
foreclose a tax lien if:
(1) the individual:
(A) is 60 [65] years of age or older;
(B) is disabled as defined by Section 11.13(m);
or
(C) is qualified to receive an exemption under
Section 11.22; and
(2) the tax was imposed against property that the
individual owns and occupies as a residence homestead.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.