Supplement: TX SB539 | 2023-2024 | 88th Legislature | Fiscal Note (Introduced)
For additional supplements on Texas SB539 please see the Bill Drafting List
Bill Title: Relating to the manner in which an individual who has elected to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien on the individual's residence homestead is listed on the delinquent tax roll of a taxing unit.
Status: 2023-06-18 - Effective on 1/1/24 [SB539 Detail]
Download: Texas-2023-SB539-Fiscal_Note_Introduced_.html
Bill Title: Relating to the manner in which an individual who has elected to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien on the individual's residence homestead is listed on the delinquent tax roll of a taxing unit.
Status: 2023-06-18 - Effective on 1/1/24 [SB539 Detail]
Download: Texas-2023-SB539-Fiscal_Note_Introduced_.html
| TO: |
Honorable Paul Bettencourt, Chair, Senate Committee on Local Government |
| FROM: |
Jerry McGinty, Director, Legislative Budget Board
|
| IN RE: |
SB539 by Campbell (Relating to the manner in which an individual who has elected to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien on the individual's residence homestead is listed on the delinquent tax roll of a taxing unit.), As Introduced |
No fiscal implication to the State is anticipated.
The bill would amend Chapter 33 of the Tax Code to require a collector for a taxing unit to indicate the existence of a property tax deferral or abatement on each delinquent tax roll.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
| Source Agencies: | 304 Comptroller of Public Accounts |
| LBB Staff: | JMc, AF, SD, BRI |
