{"data":{"id":"us-tx/tex.-tax-code-33.045","jurisdiction":"us-tx","citation":"Tex. Tax Code § 33.045","heading":"NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT.","body":"(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 YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE APPRAISAL DISTRICT REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A POSTPONEMENT IN THE PAYMENT OF THESE TAXES\".\n(b) This section does not apply to a communication that relates to taxes that are the subject of pending litigation.\nAdded by Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 18, eff. September 1, 2005.\nAmended by:\nActs 2007, 80th Leg., R.S., Ch. 31 (S.B. 456), Sec. 1, eff. September 1, 2007.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE E. COLLECTIONS AND DELINQUENCY","CHAPTER 33. DELINQUENCY","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.33.htm#33.045","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"350a6ec9e4f7be6b8cc293cf71f055ab2f97fc98d64cc4d0a69c54449d20f7bb","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-33.04","next":"us-tx/tex.-tax-code-33.05"},"notice":"GroundRules: Original legal text. Not legal advice."}