Bill Text: TX HB217 | 2017-2018 | 85th Legislature | Comm Sub
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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-Comm_Sub.html
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-Comm_Sub.html
By: Canales, Moody, Collier | H.B. No. 217 | |
(Senate Sponsor - Hinojosa) | ||
(In the Senate - Received from the House April 18, 2017; | ||
April 24, 2017, read first time and referred to Committee on | ||
Finance; May 2, 2017, reported favorably by the following vote: | ||
Yeas 14, Nays 0; May 2, 2017, sent to printer.) | ||
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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) [ |
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(B) [ |
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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. | ||
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