Texas § TX.33.045 - NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT
Full text of Texas The Texas Constitution § TX.33.045 — NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT, with citation guidance and answers to common questions.
§ TX.33.045. NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT
NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT. (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". (b) This section does not apply to a communication that relates to taxes that are the subject of pending litigation. Added by Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491 ), Sec. 18, eff. September 1, 2005. Amended by: Acts 2007, 80th Leg., R.S., Ch. 31 (S.B. 456 ), Sec. 1, eff. September 1, 2007.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.33.045
What does The Texas Constitution § TX.33.045 cover?
Section TX.33.045 ("NOTICE OF PROVISIONS AUTHORIZING DEFERRAL OR ABATEMENT") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.33.045?
A common citation format is "The Texas Constitution § TX.33.045" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.33.045 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.