| 1 | 1 | | 81R2721 JE-D |
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| 2 | 2 | | By: Isett, Pea, Guillen, et al. H.B. No. 408 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the eligibility of a disabled veteran or surviving |
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| 8 | 8 | | spouse to pay ad valorem taxes imposed on a residence homestead in |
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| 9 | 9 | | installments. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 31.031, Tax Code, is amended by amending |
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| 12 | 12 | | Subsection (a) and adding Subsection (a-1) to read as follows: |
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| 13 | 13 | | (a) This section applies only to: |
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| 14 | 14 | | (1) [If before the delinquency date] an individual who |
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| 15 | 15 | | is: |
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| 16 | 16 | | (A) disabled or at least 65 years of age; and |
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| 17 | 17 | | (B) [is] qualified for an exemption under Section |
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| 18 | 18 | | 11.13(c); or |
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| 19 | 19 | | (2) an individual who is: |
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| 20 | 20 | | (A) a disabled veteran or the unmarried surviving |
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| 21 | 21 | | spouse of a disabled veteran; and |
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| 22 | 22 | | (B) qualified for an exemption under Section |
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| 23 | 23 | | 11.22. |
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| 24 | 24 | | (a-1) If before the delinquency date an individual to whom |
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| 25 | 25 | | this section applies pays at least one-fourth of a taxing unit's |
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| 26 | 26 | | taxes imposed on property that the person owns and occupies as a |
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| 27 | 27 | | residence homestead, accompanied by notice to the taxing unit that |
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| 28 | 28 | | the person will pay the remaining taxes in installments, the person |
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| 29 | 29 | | may pay the remaining taxes without penalty or interest in three |
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| 30 | 30 | | equal installments. The first installment must be paid before |
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| 31 | 31 | | April 1, the second installment before June 1, and the third |
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| 32 | 32 | | installment before August 1. |
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| 33 | 33 | | SECTION 2. This Act applies only to an ad valorem tax year |
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| 34 | 34 | | that begins on or after the effective date of this Act. |
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| 35 | 35 | | SECTION 3. This Act takes effect January 1, 2010. |
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