HBA-TBM S.B. 1542 77(R) BILL ANALYSIS Office of House Bill AnalysisS.B. 1542 By: Van de Putte Ways & Means 5/7/2001 Engrossed 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 similar economic disadvantages as the elderly, but are not eligible for the same deferral. Senate Bill 1542 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 Senate Bill 1542 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 disabled and owns and occupies as a residence homestead the property on which the tax subject to the suit is delinquent. A person is considered to be disabled only if the person is receiving federal social security benefits based on disability. EFFECTIVE DATE On passage, or if the Act does not receive the necessary vote, the Act takes effect September 1, 2001.