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 | |
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| 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. | ||
