Relating to the deferment of property taxes for certain individuals and the reduction of the eligible age for tax deferral.

89(R) SB 2631 - Introduced version - Bill Text

2025S0231-T 03/12/25

By: Creighton

S.B. No. 2631

A BILL TO BE ENTITLED

AN ACT

relating to the deferment of property taxes for certain individuals

and the reduction of the eligible age for tax deferral.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 33.06(a), Tax Code, is amended to read as

follows:

(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
60
[
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.

SECTION 2. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.