HBA-TBM H.B. 3364 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 3364 By: Menendez Ways & Means 4/19/2001 Introduced BACKGROUND AND PURPOSE Under current law, an individual 65 years or older may defer paying delinquent homestead property taxes by filing a tax deferral affidavit with the appraisal district. This benefits elderly individuals who may not work and subsist on a fixed income. Medically disabled individuals suffer the same economic disadvantages as the elderly, but are not eligible for the same deferral. House Bill 3364 entitles a medically disabled individual to defer or abate a suit to collect a delinquent residence homestead tax. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS House Bill 3364 amends the Tax Code to provide that an individual is entitled to defer or abate a suit to collect a delinquent tax if the individual is medically disabled and owns and occupies as a residence homestead the property on which the tax subject to the suit is delinquent. EFFECTIVE DATE September 1, 2001.