S.B. No. 456

AN ACT relating to notice of provisions authorizing tax deferral or abatement. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subsection (a), Section 33.045, Tax Code, is amended to read as follows: (a) A tax bill mailed by an assessor or collector under Section 31.01 and any written communication delivered to a property owner by an assessor or collector for a taxing unit or an attorney or other agent of a taxing unit that specifically threatens a lawsuit to collect a delinquent tax assessed against property that may qualify as a residence homestead shall contain the following explanation in capital letters: “IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE DISABLED, AND YOU OCCUPY THE PROPERTY DESCRIBED IN THIS DOCUMENT AS [IS] YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE APPRAISAL DISTRICT REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A POSTPONEMENT IN THE PAYMENT OF THESE TAXES”. SECTION 2. This Act takes effect September 1, 2007. ______________________________ ______________________________ President of the Senate           Speaker of the House I hereby certify that S.B. No. 456 passed the Senate on March 14, 2007, by the following vote: Yeas 30, Nays 0; and that the Senate concurred in House amendment on April 24, 2007, by the following vote: Yeas 31, Nays 0. ______________________________ Secretary of the Senate I hereby certify that S.B. No. 456 passed the House, with amendment, on April 19, 2007, by the following vote: Yeas 142, Nays 0, two present not voting. ______________________________ Chief Clerk of the House Approved: ______________________________ ______________________________ Date ______________________________ ______________________________ Governor