Bill Text: TX SB1378 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to the abatement of a pending sale to foreclose an ad valorem tax lien on a residence homestead.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-03-16 - Referred to Finance [SB1378 Detail]

Download: Texas-2017-SB1378-Introduced.html
  85R3219 LHC-F
 
  By: Zaffirini S.B. No. 1378
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the abatement of a pending sale to foreclose an ad
  valorem tax lien on a residence homestead.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 33, Tax Code, is amended by
  adding Section 33.061 to read as follows:
         Sec. 33.061.  ABATEMENT OF SALE TO FORECLOSE TAX LIEN ON
  RESIDENCE HOMESTEAD. (a) An individual is entitled to abate a sale
  to foreclose a tax lien if the tax was imposed against property that
  the individual owns and occupies as a residence homestead.
         (b)  To obtain an abatement of a pending sale to foreclose
  the tax lien, the individual must deliver an affidavit stating the
  facts required to be established by Subsection (a) to the chief
  appraiser of each appraisal district that appraises the property,
  the collector for the taxing unit that requested the order of sale
  or the attorney representing that unit for the collection of
  delinquent taxes, and the officer charged with selling the property
  not later than the fifth day before the date of the sale.
         (c)  After an affidavit is delivered under this section, the
  property may not be sold at a tax sale until the earlier of the day
  after the second anniversary of the date the individual delivered
  the affidavit required by this section or the 181st day after the
  date the individual no longer owns and occupies the property as a
  residence homestead.
         (d)  If property is sold in violation of this section, the
  property owner may file a motion to set aside the sale under the
  same cause number and in the same court as a judgment reference in
  the order of sale. The motion must be filed during the applicable
  redemption period as set forth in Section 34.21(a) or, if the
  property is bid off to a taxing unit, on or before the 180th day
  following the date the taxing unit's deed is filed of record,
  whichever is later. This right is not transferable to a third
  party.
         (e)  Each year the chief appraiser for each appraisal
  district shall publicize in a manner reasonably designed to notify
  all residents of the district or county of the provisions of this
  section and, specifically, the method by which eligible persons may
  obtain an abatement.
         SECTION 2.  This Act takes effect September 1, 2017.
feedback