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


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
 
 
  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
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