Bill Text: TX HB3764 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the period for redeeming the residence homestead of an elderly person sold at an ad valorem tax sale.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2019-03-19 - Referred to Ways & Means [HB3764 Detail]
Download: Texas-2019-HB3764-Introduced.html
| 86R12689 LHC-D | ||
| By: Dutton | H.B. No. 3764 | |
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| relating to the period for redeeming the residence homestead of an | ||
| elderly person sold at an ad valorem tax sale. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 34.21, Tax Code, is amended by amending | ||
| Subsections (a), (b), and (c) and adding Subsection (d-1) to read as | ||
| follows: | ||
| (a) The owner of real property sold at a tax sale to a | ||
| purchaser other than a taxing unit that was used as the residence | ||
| homestead of the owner or that was land designated for agricultural | ||
| use when the suit or the application for the warrant was filed, or | ||
| the owner of a mineral interest sold at a tax sale to a purchaser | ||
| other than a taxing unit, may redeem the property on or before the | ||
| second anniversary of the date on which the purchaser's deed is | ||
| filed for record, or on or before a later anniversary of that date | ||
| as provided by Subsection (d-1), by paying the purchaser the amount | ||
| the purchaser bid for the property, the amount of the deed recording | ||
| fee, and the amount paid by the purchaser as taxes, penalties, | ||
| interest, and costs on the property, plus a redemption premium of 25 | ||
| percent of the aggregate total if the property is redeemed during | ||
| the first year of the redemption period or 50 percent of the | ||
| aggregate total if the property is redeemed during a subsequent | ||
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| (b) If property that was used as the owner's residence | ||
| homestead or was land designated for agricultural use when the suit | ||
| or the application for the warrant was filed, or that is a mineral | ||
| interest, is bid off to a taxing unit under Section 34.01(j) or (p) | ||
| and has not been resold by the taxing unit, the owner having a right | ||
| of redemption may redeem the property on or before the second | ||
| anniversary of the date on which the deed of the taxing unit is | ||
| filed for record, or on or before a later anniversary of that date | ||
| as provided by Subsection (d-1), by paying the taxing unit: | ||
| (1) the lesser of the amount of the judgment against | ||
| the property or the market value of the property as specified in | ||
| that judgment, plus the amount of the fee for filing the taxing | ||
| unit's deed and the amount spent by the taxing unit as costs on the | ||
| property, if the property was judicially foreclosed and bid off to | ||
| the taxing unit under Section 34.01(j); or | ||
| (2) the lesser of the amount of taxes, penalties, | ||
| interest, and costs for which the warrant was issued or the market | ||
| value of the property as specified in the warrant, plus the amount | ||
| of the fee for filing the taxing unit's deed and the amount spent by | ||
| the taxing unit as costs on the property, if the property was seized | ||
| under Subchapter E, Chapter 33, and bid off to the taxing unit under | ||
| Section 34.01(p). | ||
| (c) If real property that was used as the owner's residence | ||
| homestead or was land designated for agricultural use when the suit | ||
| or the application for the warrant was filed, or that is a mineral | ||
| interest, has been resold by the taxing unit under Section 34.05, | ||
| the owner of the property having a right of redemption may redeem | ||
| the property on or before the second anniversary of the date on | ||
| which the taxing unit files for record the deed from the sheriff or | ||
| constable, or on or before a later anniversary of that date as | ||
| provided by Subsection (d-1), by paying the person who purchased | ||
| the property from the taxing unit the amount the purchaser paid for | ||
| the property, the amount of the fee for filing the purchaser's deed | ||
| for record, and the amount paid by the purchaser as taxes, | ||
| penalties, interest, and costs on the property, plus a redemption | ||
| premium of 25 percent of the aggregate total if the property is | ||
| redeemed in the first year of the redemption period or 50 percent of | ||
| the aggregate total if the property is redeemed during a subsequent | ||
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| (d-1) Notwithstanding the general redemption period | ||
| prescribed by Subsection (a), (b), or (c), a person 65 years of age | ||
| or older who was an owner of real property subject to a tax sale | ||
| under Section 34.01 that was the owner's residence homestead when | ||
| the suit or the application for the warrant was filed may redeem the | ||
| property on or before the fourth anniversary of the date on which: | ||
| (1) the purchaser's deed is filed for record, if the | ||
| property is redeemed under Subsection (a); | ||
| (2) the deed of the taxing unit is filed for record, if | ||
| the property is redeemed under Subsection (b); or | ||
| (3) the taxing unit files for record the deed from the | ||
| sheriff or constable, if the property is redeemed under Subsection | ||
| (c). | ||
| SECTION 2. Section 33.06(c-1), Tax Code, is amended to read | ||
| as follows: | ||
| (c-1) 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. After an | ||
| affidavit is delivered under this subsection, the property may not | ||
| be sold at a tax sale until the 181st day after the date the | ||
| individual no longer owns and occupies the property as a residence | ||
| homestead. 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 (d-1) or, if | ||
| the property is bid off to a taxing entity, 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. | ||
| SECTION 3. The change in law made by this Act applies only | ||
| to the redemption of real property sold or bid off at a tax sale for | ||
| which the deed from the sale or transfer is filed for record on or | ||
| after the effective date of this Act. The redemption of real | ||
| property sold or bid off at a tax sale for which the deed from the | ||
| sale or transfer is filed for record before the effective date of | ||
| this Act is governed by the law in effect when the deed is filed, and | ||
| the former law is continued in effect for that purpose. | ||
| SECTION 4. This Act takes effect January 1, 2020, but only | ||
| if the constitutional amendment proposed by the 86th Legislature, | ||
| Regular Session, 2019, to lengthen the period for redeeming the | ||
| residence homestead of a person 65 years of age or older sold at an | ||
| ad valorem tax sale is approved by the voters. If that amendment is | ||
| not approved by the voters, this Act has no effect. | ||
