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Texas Law and Property Taxes

Texas Property Tax Code 33.06 that gives you the Right to Defer YOUR Property Taxes NOW

Section 33.06 Deferred Collection of Taxes on Residence Homestead of Elderly Person.

a) An individual is entitled to defer or abate a suit to collect a delinquent tax if he is 65 or older and he owns and occupies as a residence homestead the property on which the tax subject to the suit is delinquent.

b) To obtain a deferral, an individual must file with the chief appraiser for the appraisal district in which the property is located an affidavit stating the facts required to be established by Subsection (a) of this section. The chief appraiser shall notify each taxing unit participating in the district of the filing. After an affidavit is filed under this subsection, a taxing unit may not file suit to collect delinquent taxes on the property until the individual no longer owns and occupies the property as a residence homestead.

c) To obtain an abatement, the individual must file in the court in which suit is pending an affidavit stating the facts required to be established by Subsection (a) of this section. If no controvert affidavit is filed by the taxing unit filing suit or if, after a hearing, the court finds the individual is entitled to the deferral, the court shall abate the suit until the individual no longer owns and occupies the property as a residence homestead. The clerk of the court shall deliver a copy of the judgment abating the suit to the chief appraiser of each appraisal district that appraises the property.

d) A tax lien remains on the property and interest continues to accrue during the period collection of taxes is deferred as provided by this section. The interest rate during the deferral period is eight percent a year instead of the rate provided by Section 33.01 of this code. A penalty may not be imposed during a deferral period. The additional penalty provided by Section33.07 of this code may be imposed only if the taxes for which collection is deferred remain delinquent on or after the 91st day after the date the deferral period expires. A plea of limitation, laches, or want of prosecution does not apply against the taxing unit because of deferral of collection as provided by this section.

e) Each year the chief appraiser for each appraisal district shall publicize in manner reasonably designed to notify all residents of the district or county the provisions of this section and, specifically, the method by which eligible persons may obtain a deferral.

To go to the Texas Comptroller of Public Accounts web site, click here: www.window.state.tx.us

 
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