81R6276 JE-D
By: Eiland H.B. No. 1283
A BILL TO BE ENTITLED
AN ACT
relating to installment payments of ad valorem taxes on property in
a disaster area.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 31.032(a) and (c), Tax Code, are
amended to read as follows:
(a) This section applies only to:
(1) real property that:
(A) [is the residence homestead of the owner or
consists of property that is used for residential purposes and that
has fewer than five living units;
[(B)] is located in a disaster area; and
(B) [(C)] has been damaged as a direct result of
the disaster; and
(2) taxes that are imposed on the property by a taxing
unit before the first anniversary of the disaster.
(c) If the person fails to make a payment before the
applicable date provided by Subsection (b), the unpaid amount is
delinquent and incurs a penalty of six [12] percent and interest as
provided by Section 33.01(c).
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.