Texas Tax Code

§ 31.035 — PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF TAXES ON HOMESTEAD OF ELDERLY PERSON

TX § 31.035Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Statute text

(a)The governing body of a taxing unit by order or resolution may permit an individual who is at least 65 years of age to perform service for the taxing unit in lieu of paying taxes imposed by the taxing unit on property owned by the individual and occupied as the individual's residence homestead.

(b)The governing body of the taxing unit shall determine:

(1)the number of property owners who will be permitted to perform service for the taxing unit under this section; and

(2)the maximum number of hours of service that a property owner may perform for the taxing unit under this section.

(c)The governing body shall require that each property owner permitted to perform service for the taxing unit under this section execute a contract with the taxing unit. The contract must be executed before the delinquency date and must:

(1)specify:

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Legislative history

Added by Acts 1999, 76th Leg., ch. 637, Sec. 1, eff. Aug. 30, 1999.