| 1 | 1 | | 81R145 UM-D |
|---|
| 2 | 2 | | By: Branch H.B. No. 60 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to a requirement that tax collectors accept partial |
|---|
| 8 | 8 | | payments of ad valorem taxes. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Sections 31.07(c) and (d), Tax Code, are amended |
|---|
| 11 | 11 | | to read as follows: |
|---|
| 12 | 12 | | (c) A collector shall accept [may adopt a policy of |
|---|
| 13 | 13 | | accepting] partial payments of property taxes. A payment option |
|---|
| 14 | 14 | | provided by Section 31.03 [of this code] or a discount adopted under |
|---|
| 15 | 15 | | Section 31.05 [of this code] does not apply to any portion of a |
|---|
| 16 | 16 | | partial payment. If a collector accepts a partial payment on a tax |
|---|
| 17 | 17 | | bill that includes taxes for more than one taxing unit, the |
|---|
| 18 | 18 | | collector shall allocate the partial payment among all the taxing |
|---|
| 19 | 19 | | units included in the bill in proportion to the amount of tax |
|---|
| 20 | 20 | | included in the bill for each taxing unit, unless the collector |
|---|
| 21 | 21 | | under Subsection (b) has adopted a policy of accepting payments of a |
|---|
| 22 | 22 | | taxing unit's taxes separate from the taxes of other taxing units |
|---|
| 23 | 23 | | included in the same bill and the taxpayer directs that the partial |
|---|
| 24 | 24 | | payment be allocated in specific amounts to one or more specific |
|---|
| 25 | 25 | | taxing units. Acceptance of a partial payment does not affect the |
|---|
| 26 | 26 | | date that the tax becomes delinquent, but the penalties and |
|---|
| 27 | 27 | | interest provided by Section 33.01 [of this code] are incurred only |
|---|
| 28 | 28 | | by the portion of a tax that remains unpaid on the date the tax |
|---|
| 29 | 29 | | becomes delinquent. |
|---|
| 30 | 30 | | (d) Notwithstanding Subsection (c), if a taxpayer makes |
|---|
| 31 | 31 | | [collector shall accept] a partial payment of property taxes on a |
|---|
| 32 | 32 | | tax bill that includes taxes for more than one taxing unit and [if] |
|---|
| 33 | 33 | | one or more of the taxing units has adopted the discounts under |
|---|
| 34 | 34 | | Section 31.05 [of this code], the taxpayer may direct [directs] |
|---|
| 35 | 35 | | that the partial payment be allocated first to the payment of the |
|---|
| 36 | 36 | | taxes owed to one or more of the taxing units that have adopted the |
|---|
| 37 | 37 | | discounts, if [and] the amount of the payment is equal to or greater |
|---|
| 38 | 38 | | than the amount of the taxes owed to the taxing units designated by |
|---|
| 39 | 39 | | the taxpayer, and the discounts apply to the taxes paid to those |
|---|
| 40 | 40 | | taxing units. |
|---|
| 41 | 41 | | SECTION 2. This Act applies only to the payment of a tax |
|---|
| 42 | 42 | | bill mailed on or after the effective date of this Act. The payment |
|---|
| 43 | 43 | | of a tax bill mailed before the effective date of this Act is |
|---|
| 44 | 44 | | governed by the law in effect on the date the tax bill is mailed, and |
|---|
| 45 | 45 | | that law is continued in effect for that purpose. |
|---|
| 46 | 46 | | SECTION 3. This Act takes effect September 1, 2009. |
|---|