Bill Text: TX HB3148 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to installment payments of ad valorem taxes imposed on residence homesteads and certain property of disabled veterans and their surviving spouses.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-05-03 - Left pending in committee [HB3148 Detail]

Download: Texas-2017-HB3148-Introduced.html
  85R8036 LHC-D
 
  By: Uresti H.B. No. 3148
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to installment payments of ad valorem taxes imposed on
  residence homesteads and certain property of disabled veterans and
  their surviving spouses.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  The heading to Section 31.031, Tax Code, is
  amended to read as follows:
         Sec. 31.031.  QUARTERLY INSTALLMENT PAYMENTS OF [CERTAIN
  HOMESTEAD] TAXES ON HOMESTEADS AND PROPERTY OF DISABLED VETERANS.
         SECTION 2.  Section 31.031(a), Tax Code, as amended by
  Chapters 122 (H.B. 97), 643 (H.B. 709), and 935 (H.B. 1597), Acts of
  the 83rd Legislature, Regular Session, 2013, is reenacted and
  amended to read as follows:
         (a)  This section applies only to:
               (1)  an individual who is[:
                     [(A)  disabled or at least 65 years of age; and
                     [(B)]  qualified for an exemption under Section
  11.13 [11.13(c)]; or
               (2)  an individual who is:
                     (A)  a disabled veteran or the unmarried surviving
  spouse of a disabled veteran; and
                     (B)  qualified for an exemption under Section
  11.132 or 11.22.
         SECTION 3.  Section 31.031(a-1), Tax Code, is amended to
  read as follows:
         (a-1)  An individual to whom this section applies may pay a
  taxing unit's taxes imposed on property that the person owns and
  occupies as a residence homestead or for which the person receives
  an exemption under Section 11.22 in four equal installments without
  penalty or interest if the first installment is paid before the
  delinquency date and is accompanied by notice to the taxing unit
  that the person will pay the remaining taxes in three equal
  installments. If the delinquency date is February 1, the second
  installment must be paid before April 1, the third installment must
  be paid before June 1, and the fourth installment must be paid
  before August 1. If the delinquency date is a date other than
  February 1, the second installment must be paid before the first day
  of the second month after the delinquency date, the third
  installment must be paid before the first day of the fourth month
  after the delinquency date, and the fourth installment must be paid
  before the first day of the sixth month after the delinquency date.
         SECTION 4.  Chapter 31, Tax Code, is amended by adding
  Section 31.033 to read as follows:
         Sec. 31.033.  MONTHLY INSTALLMENT PAYMENTS OF TAXES ON
  CERTAIN HOMESTEADS AND PROPERTY OF A DISABLED VETERAN. (a)  This
  section applies only to:
               (1)  an individual who is qualified for an exemption
  under Section 11.13(c); or
               (2)  an individual who is:
                     (A)  a disabled veteran or the unmarried surviving
  spouse of a disabled veteran; and
                     (B)  qualified for an exemption under Section
  11.132 or 11.22.
         (b)  An individual to whom this section applies may pay a
  taxing unit's taxes imposed on property that the person owns and
  occupies as a residence homestead or for which the person receives
  an exemption under Section 11.22 in 10 equal installments without
  penalty or interest if the first installment is paid before
  November 1 of the year for which the taxes were assessed and is
  accompanied by notice to the taxing unit that the person will pay
  the remaining taxes in nine equal monthly installments.  The second
  installment must be paid before December 1, and each subsequent
  installment must be paid before the first day of each subsequent
  month.  The 10th installment must be paid before August 1.
         (c)  If the individual fails to make a timely payment due
  after January 1, the unpaid installment is delinquent and incurs a
  penalty of six percent and interest as provided by Section
  33.01(c).  The penalty provided by Section 33.01(a) does not apply
  to the unpaid installment.
         (d)  An individual may pay more than the amount due for each
  installment and the amount in excess of the amount due shall be
  credited to the next installment.  An individual may not pay less
  than the total amount due for each installment unless the collector
  provides for the acceptance of partial payments under this section.  
  If the collector accepts a partial payment, penalties and interest
  are incurred only by the amount of each installment due after
  January 1 that remains unpaid on the applicable date provided by
  Subsection (b).
         SECTION 5.  Section 33.08(b), Tax Code, is amended to read as
  follows:
         (b)  The governing body of the taxing unit or appraisal
  district, in the manner required by law for official action, may
  provide that taxes that become delinquent on or after June 1 under
  Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04,
  or 42.42 incur an additional penalty to defray costs of
  collection.  The amount of the penalty may not exceed the amount of
  the compensation specified in the applicable contract with an
  attorney under Section 6.30 to be paid in connection with the
  collection of the delinquent taxes.
         SECTION 6.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 7.  This Act takes effect January 1, 2018.
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