Relating to the liability of transferees for deferred homestead property taxes; and prescribing an effective date.

Provides that transferee of tax-deferred homestead is not ] liable for amounts of outstanding deferred property taxes due on homestead if transferee receives no interest in real or personal property from estate ] is using homestead more than 90 days following taxpayer's death and is potential recipient of homestead under intestate succession or by devise or received homestead from estate of deceased taxpayer or right to homestead by gift or assignment from insolvent taxpayer . Takes effect on 91st day following adjournment sine die.