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.