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

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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

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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.