Texas Tax Code

§ 33.06 — DEFERRED COLLECTION OF TAXES ON RESIDENCE HOMESTEAD OF ELDERLY OR DISABLED PERSON OR DISABLED VETERAN

TX § 33.06Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 33. DELINQUENCY · Art. A. GENERAL PROVISIONS

Statute text

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(a)An individual is entitled to defer collection of a tax, abate a suit to collect a delinquent tax, or abate a sale to foreclose a tax lien if:

(1)the individual:

(A)is 65 years of age or older;

(B)is disabled as defined by Section 11.13(m); or

(C)is qualified to receive an exemption under Section 11.22; and

(2)the tax was imposed against property that the individual owns and occupies as a residence homestead.

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Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 1049 (S.B. 5), Sec. 4.05, eff. June 17, 2011. Acts 2017, 85th Leg., R.S., Ch. 18 (H.B. 217), Sec. 1, eff. September 1, 2017. Acts 2017, 85th Leg., R.S., Ch. 18 (H.B. 217), Sec. 2, eff. September 1, 2017. Acts 2017, 85th Leg., R.S., Ch. 1131 (H.B. 150), Sec. 2, eff. January 1, 2018. Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 9, eff. September 1, 2019. Acts 2021, 87th Leg., R.S., Ch. 421 (H.B. 3629), Sec. 1, eff. September 1, 2021. Acts 2025, 89th Leg., R.S., Ch. 726 (H.B. 851), Sec. 2, eff. January 1, 2026.