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

Texas Senate Bill 539

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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-Comm_Sub.html



	By: Campbell	S.B. No. 539
	(In the Senate - Filed January 20, 2023; February 17, 2023,
	read first time and referred to Committee on Local Government;
	April 17, 2023, reported favorably by the following vote: Yeas 8,
	Nays 0; April 17, 2023, sent to printer.)
Click here to see the committee vote


	A BILL TO BE ENTITLED
	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.

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