Property Tax Deferrals Under Texas Tax Code Section 33.06: Who’s Eligible?

In Texas, certain homeowners are eligible for property tax deferrals. This means that as long as they own or reside in a home, they can postpone tax payments.

These deferrals don’t cancel tax payments. They instead allow homeowners to reside in their homes even when they’re unable to pay the property taxes.

What makes deferrals under Texas Tax Code Section 33.06 unique is that, for those who are eligible, it also stops:

·       Lawsuits to collect delinquent taxes

·       Foreclosures to settle a tax lien

Section 33.06 provides significant protection for those who qualify.

Section 33.06 Eligibility

Homeowners may qualify for tax deferrals when:

They:

• Are 65 years of age or older
• Meet the definition of disabled under Texas Tax Code Section 11.13(m)

Or:

• Qualify for an exemption under Texas Tax Code Section 11.22

And:

• The property tax in question is against a property they own and occupy as a residence homestead.

In other words, properties are eligible for this deferral only when they’re the property owner’s primary home. A commercial property, for example, doesn’t qualify for this deferral.

How to Obtain a Deferral

Homeowners may request a deferral by filing an affidavit with the chief appraiser in the property’s district. These affidavits must provide evidence of how a homeowner qualifies for a deferral under Section 33.06.

If there’s a pending lawsuit against the property, a homeowner must file the affidavit with the relevant court. The relevant court is the court in which the pending suit was filed.

If a property has a pending foreclosure sale due to a tax lien, the homeowner must file the affidavit with the chief appraiser, the collector of the relevant taxing unit, and the officer charged with selling the property. These documents must be filed at least five days before the sale.

When Taxes Are Due

When a property owner no longer owns or resides in a property, all outstanding taxes, penalties, and fees must be paid within 180 days. After that period, taxing units may file lawsuits for delinquent taxes, and the property may be subject to a foreclosure auction.

Hire a Skilled Property Lawyer Who Knows Texas

If you reside in Harris County and are unable to pay your property taxes, a skilled Texas property law attorney can help. The attorneys at Manfred Law help Texas property owners claim what’s theirs. Call us at 713-547-5460 or contact us online to schedule your consultation.