GA-0787

Greg Abbott

Categories

Homesteads , Real Property , Taxes and Exemptions , Taxes and Taxation - Political Subdivisions , Collections and Delinquent Taxes , Taxes and Taxation - Political Subdivisions , Exemptions

Summary

Tax Code sections 33.06 and 32.065, a deferral to pay taxes on a residence homestead for a property owner age 65 or older also prohibits a property tax lender from exercising a remedy of foreclosure or judicial sale until the 181st day after the date the individual no longer owns and occupies the property as a residence homestead

Opinion File

ga0787.pdf