| 1 | 1 | | 83R15131 DDT-D |
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| 2 | 2 | | By: Bonnen of Galveston, Kacal, et al. H.B. No. 1059 |
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| 3 | 3 | | Substitute the following for H.B. No. 1059: |
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| 4 | 4 | | By: Hilderbran C.S.H.B. No. 1059 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to installment payments of the ad valorem taxes imposed on |
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| 10 | 10 | | the residence homesteads of certain individuals. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 31.031, Tax Code, is amended by amending |
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| 13 | 13 | | Subsections (a-1), (b), (c), and (d) and adding Subsection (a-2) to |
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| 14 | 14 | | read as follows: |
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| 15 | 15 | | (a-1) An [If before the delinquency date an] individual to |
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| 16 | 16 | | whom this section applies may pay [pays at least one-fourth of] a |
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| 17 | 17 | | taxing unit's taxes imposed on property that the person owns and |
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| 18 | 18 | | occupies as a residence homestead in four equal installments |
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| 19 | 19 | | without penalty or interest if the first installment is paid before |
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| 20 | 20 | | the delinquency date and is[,] accompanied by notice to the taxing |
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| 21 | 21 | | unit that the person will pay the remaining taxes in three equal |
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| 22 | 22 | | installments[, the person may pay the remaining taxes without |
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| 23 | 23 | | penalty or interest in three equal installments]. The second |
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| 24 | 24 | | [first] installment must be paid before April 1, the third [second] |
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| 25 | 25 | | installment before June 1, and the fourth [third] installment |
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| 26 | 26 | | before August 1. |
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| 27 | 27 | | (a-2) Notwithstanding the deadline prescribed by Subsection |
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| 28 | 28 | | (a-1) for payment of the first installment, an individual to whom |
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| 29 | 29 | | this section applies may pay the taxes in four equal installments as |
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| 30 | 30 | | provided by Subsection (a-1) if the first installment is paid and |
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| 31 | 31 | | the required notice is provided before March 1. |
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| 32 | 32 | | (b) If the individual fails to make a payment, including the |
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| 33 | 33 | | first payment, before the applicable date provided by Subsection |
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| 34 | 34 | | (a-1) [(a)], the unpaid amount is delinquent and incurs a penalty of |
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| 35 | 35 | | six percent and interest as provided by Section 33.01(c). The |
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| 36 | 36 | | penalty provided by Section 33.01(a) does not apply to the unpaid |
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| 37 | 37 | | amount. |
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| 38 | 38 | | (c) An individual may pay more than the amount due for each |
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| 39 | 39 | | installment and the amount in excess of the amount due shall be |
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| 40 | 40 | | credited to the next installment. An individual may not pay less |
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| 41 | 41 | | than the total amount due for each installment unless the collector |
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| 42 | 42 | | provides for the acceptance of partial payments under this section. |
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| 43 | 43 | | If the collector accepts a partial payment, penalties and interest |
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| 44 | 44 | | are incurred only by the amount of each installment that remains |
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| 45 | 45 | | unpaid on the applicable date provided by Subsection (a-1) [(a)]. |
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| 46 | 46 | | (d) If the delinquency date for taxes to which this section |
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| 47 | 47 | | applies is postponed to May 1 or a later date, the collector shall |
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| 48 | 48 | | extend each installment deadline provided by Subsection (a-1) [(a)] |
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| 49 | 49 | | by the number of months that the delinquency date was postponed. |
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| 50 | 50 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 51 | 51 | | for a tax year beginning on or after the effective date of this Act. |
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| 52 | 52 | | SECTION 3. This Act takes effect September 1, 2013. |
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