(e) Each year the chief appraiser for each appraisal district shall publicize in a manner reasonably designed to notify all residents of the district or county of the provisions of this section and, specifically, the method by which eligible persons may obtain a deferral or abatement.
( f ) Notwithstanding the other provisions of this section, if an individual who qualifies for a deferral or abatement of collection of taxes on property as provided by this section dies, the deferral or abatement continues in effect until the 181st day after the date the surviving spouse of the individual no longer owns and occupies the property as a residence homestead if:
(1) the property was the residence homestead of the deceased spouse when the deceased spouse died;
(2) the surviving spouse was 55 years of age or older when the deceased spouse died; and
(3) the property was the residence homestead of the surviving spouse when the deceased spouse died.

Amended by 1981 Tex. Laws (1st C. S.), p.168, ch. 13, Sec. 129;
amended by 1989 Tex. Laws, p.3586, ch. 793, Sec. 1; amended by
SB 841, 75th Tex. Leg., 1997, eff. January 1, 1998.

Cross References:
Tax lien, see Sec. 32.01. Residence homesteads, see Sec. 11.13.
Suit to collect delinquent taxes, see Sec. 33.41. Statute of limitations, see Sec. 35.05.

Notes:
Taxpayers who tiled required affidavit as provided by statute deferring or
abating taxes on homesteads owned by persons 65 or older were
protected from a unit's suit to enforce collection of delinquent taxes
on their homestead. hale V. city of Los Fresnos, 623 S.W.2d 745
(Tex. App-Houston 1981).