Bill Text: TX HB217 | 2017-2018 | 85th Legislature | Engrossed

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Bill Title: Relating to the authority of certain persons to defer or abate the collection of ad valorem taxes on a person's residence homestead.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Passed) 2017-05-18 - Effective on 9/1/17 [HB217 Detail]

Download: Texas-2017-HB217-Engrossed.html

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85R1948 TJB-D
By: Canales, Moody, Collier H.B. No. 217

A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain persons to defer or abate the
collection of ad valorem taxes on a person's residence homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Section 33.06, Tax Code, is
amended to read as follows:
Sec. 33.06. DEFERRED COLLECTION OF TAXES ON RESIDENCE
HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN.
SECTION 2. 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) [(1)] is 65 years of age or older;
(B) [or] 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 3. This Act takes effect September 1, 2017.