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. | ||
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| 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 [ |
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| 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[ |
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| (c) "Eligible person" means a person on active military duty | ||
| in this state who was transferred out of this state [ |
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| or a person in the reserve forces who was placed on active military | ||
| duty and transferred out of this state [ |
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| 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. | ||
