81R2721 JE-D
By: Isett, Pea, Guillen, et al. H.B. No. 408
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of a disabled veteran or surviving
spouse to pay ad valorem taxes imposed on a residence homestead in
installments.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.031, Tax Code, is amended by amending
Subsection (a) and adding Subsection (a-1) to read as follows:
(a) This section applies only to:
(1) [If before the delinquency date] an individual who
is:
(A) disabled or at least 65 years of age; and
(B) [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
11.22.
(a-1) If before the delinquency date an individual to whom
this section applies pays at least one-fourth of a taxing unit's
taxes imposed on property that the person owns and occupies as a
residence homestead, accompanied by notice to the taxing unit that
the person will pay the remaining taxes in installments, the person
may pay the remaining taxes without penalty or interest in three
equal installments. The first installment must be paid before
April 1, the second installment before June 1, and the third
installment before August 1.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2010.