Bill Text: TX SB539 | 2023-2024 | 88th Legislature | Enrolled

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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.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2023-06-18 - Effective on 1/1/24 [SB539 Detail]

Download: Texas-2023-SB539-Enrolled.html

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S.B. No. 539

AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.03, Tax Code, is amended to read as
follows:
Sec. 33.03. DELINQUENT TAX ROLL. (a) Each year the
collector for each taxing unit shall prepare a current and a
cumulative delinquent tax roll for the taxing unit.
(b) The collector for a taxing unit shall indicate on each
delinquent tax roll for the taxing unit that a delinquent tax
included on the roll is deferred or abated under Section 33.06 or
33.065, if applicable.
SECTION 2. This Act takes effect January 1, 2024.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 539 passed the Senate on
April 20, 2023, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 539 passed the House on
May 19, 2023, by the following vote: Yeas 133, Nays 10, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor