Bill Text: TX SB2323 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the payment in installments of ad valorem taxes by members or veterans of the United States armed forces.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-03-21 - Referred to Property Tax [SB2323 Detail]
Download: Texas-2019-SB2323-Introduced.html
86R9517 JES-D | ||
By: Creighton | S.B. No. 2323 |
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relating to the payment in installments of ad valorem taxes by | ||
members or veterans of the United States armed forces. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 31, Tax Code, is amended by adding | ||
Section 31.033 to read as follows: | ||
Sec. 31.033. INSTALLMENT PAYMENTS OF TAXES BY MEMBERS OR | ||
VETERANS OF THE UNITED STATES ARMED FORCES. (a) This section | ||
applies only to taxes imposed by a taxing unit in a tax year on: | ||
(1) real property that is: | ||
(A) the residence homestead for the tax year of a | ||
veteran or active duty service member or consists of property owned | ||
by a veteran or active duty service member that is used for | ||
residential purposes and that has fewer than five living units; or | ||
(B) owned or leased by a business entity that on | ||
the due date for the taxes is owned by a veteran or active duty | ||
service member and that had not more in gross receipts in the | ||
entity's most recent federal tax year or state franchise tax annual | ||
period, according to the applicable federal income tax return or | ||
state franchise tax report of the entity than the limit on gross | ||
receipts calculated for the current tax year under Section | ||
31.032(h); and | ||
(2) tangible personal property that on the due date | ||
for the taxes is owned or leased by a business entity described by | ||
Subdivision (1)(B). | ||
(b) A veteran or active duty service member may pay a taxing | ||
unit's taxes imposed on property that the veteran or active duty | ||
service member owns in eight equal installments without penalty or | ||
interest if the first installment is paid before the first day of | ||
the first month that begins after the delinquency date and is | ||
accompanied by notice to the taxing unit that the veteran or active | ||
duty service member will pay the remaining taxes in seven equal | ||
installments. | ||
(c) If the delinquency date is February 1, the second | ||
installment must be paid before May 1, the third installment must be | ||
paid before August 1, the fourth installment must be paid before | ||
November 1, the fifth installment must be paid before February 1 of | ||
the following year, the sixth installment must be paid before May 1 | ||
of that year, the seventh installment must be paid before August 1 | ||
of that year, and the eighth installment must be paid before | ||
November 1 of that year. | ||
(d) If the delinquency date is a date other than February 1, | ||
the second installment must be paid before the first day of the | ||
third month after the delinquency date, the third installment must | ||
be paid before the first day of the sixth month after the | ||
delinquency date, the fourth installment must be paid before the | ||
first day of the ninth month after the delinquency date, the fifth | ||
installment must be paid before the first day of the 12th month | ||
after the delinquency date, the sixth installment must be paid | ||
before the first day of the 15th month after the delinquency date, | ||
the seventh installment must be paid before the first day of the | ||
18th month after the delinquency date, and the eighth installment | ||
must be paid before the first day of the 21st month after the | ||
delinquency date. | ||
(e) If the veteran or active duty service member fails to | ||
make a payment before the applicable due date provided by this | ||
section, the unpaid installment is delinquent and incurs a penalty | ||
of six percent and interest as provided by Section 33.01(c). | ||
(f) A veteran or active duty service member 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. A veteran | ||
or active duty service member 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 that remains unpaid on the | ||
applicable due date. | ||
(g) The comptroller shall adopt rules to implement this | ||
section. | ||
(h) In this section: | ||
(1) "Active duty service member" means a person with | ||
full-time duty status in the active uniformed service of the United | ||
States, including members of the National Guard and Reserve on | ||
active duty orders pursuant to 10 U.S.C. Sections 1209 and 1211. | ||
(2) "Veteran" means a person who has served in the | ||
army, navy, air force, coast guard, or marine corps of the United | ||
States or an auxiliary service of one of those branches of the armed | ||
forces. | ||
SECTION 2. This Act applies only to ad valorem taxes for | ||
which the delinquency date is on or after the effective date of this | ||
Act. | ||
SECTION 3. This Act takes effect September 1, 2019. |