Bill Text: TX HB115 | 2017 | 85th Legislature 1st Special Session | Engrossed


Bill Title: Relating to deferred payment of ad valorem taxes for certain persons serving in the United States armed forces.

Spectrum: Partisan Bill (Republican 7-0)

Status: (Engrossed - Dead) 2017-08-09 - Received from the House [HB115 Detail]

Download: Texas-2017-HB115-Engrossed.html
  85S10442 LHC-D
 
  By: Bonnen of Galveston, Raney, Guillen, H.B. No. 115
      et al.
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to deferred payment of ad valorem taxes for certain
  persons serving in the United States armed forces.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 31.02(b) and (c), Tax Code, are amended
  to read as follows:
         (b)  An eligible person serving on active duty in any branch
  of the United States armed forces [during a war or national
  emergency declared in accordance with federal law] may pay
  delinquent property taxes on property in which the person owns any
  interest without penalty or interest no later than the 60th day
  after the date on which the earliest of the following occurs:
               (1)  the person is discharged from active military
  service;
               (2)  the person returns to the state for more than 10
  days; or
               (3)  the person returns to non-active duty status in
  the reserves[; or
               [(4)  the war or national emergency ends].
         (c)  "Eligible person" means a person on active military duty
  in this state who was transferred out of this state [as a result of a
  war or national emergency declared in accordance with federal law]
  or a person in the reserve forces who was placed on active military
  duty and transferred out of this state [as a result of a war or
  national emergency declared in accordance with federal law].
         SECTION 2.  Section 33.01, Tax Code, is amended by adding
  Subsection (f) to read as follows:
         (f)  Notwithstanding the other provisions of this section, a
  delinquent tax for which a person defers payment under Section
  31.02(b) that is not paid on or before the date the deferral period
  prescribed by that subsection expires:
               (1)  accrues interest at a rate of six percent for each
  year or portion of a year the tax remains unpaid; and
               (2)  does not incur a penalty.
         SECTION 3.  This Act applies to penalties and interest on
  delinquent taxes if the taxes are paid on or after the effective
  date of this Act, even if the penalties or interest accrued before
  the effective date of this Act.
         SECTION 4.  This Act takes effect December 1, 2017.
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