Bill Text: TX SB595 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the eligibility of individuals from low-income households to pay the ad valorem taxes imposed on the individual's residence homestead in installments.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2017-02-08 - Referred to Finance [SB595 Detail]
Download: Texas-2017-SB595-Introduced.html
| 85R2210 LHC-D | ||
| By: Lucio | S.B. No. 595 | |
|
|
||
|
|
||
| relating to the eligibility of individuals from low-income | ||
| households to pay the ad valorem taxes imposed on the individual's | ||
| residence homestead in installments. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. 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(c); [ |
||
| (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; or | ||
| (3) an individual whose household income for the | ||
| household located at the individual's residence homestead is not | ||
| more than 80 percent of the applicable area median family income | ||
| established by the United States Department of Housing and Urban | ||
| Development. | ||
| SECTION 2. Section 31.031, Tax Code, is amended by adding | ||
| Subsection (a-3) to read as follows: | ||
| (a-3) To qualify to pay taxes in installments under | ||
| Subsection (a)(3), the individual must provide the collector with | ||
| any income or household information the collector requires to | ||
| establish eligibility. | ||
| SECTION 3. This Act applies only to ad valorem taxes imposed | ||
| for a tax year beginning on or after the effective date of this Act. | ||
| SECTION 4. This Act takes effect January 1, 2018. | ||
