Texas 2013 - 83rd Regular

Texas House Bill HB1110 Compare Versions

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Old	New	Differences
1	1	83R14185 DDT-F
2	2	By: Nevarez, Canales, Cortez, et al. H.B. No. 1110
3	3	Substitute the following for H.B. No. 1110:
4	4	By: Hilderbran C.S.H.B. No. 1110
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to installment payments of the ad valorem taxes imposed on
10	10	the residence homesteads of certain individuals.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 31.031, Tax Code, is amended to read as
13	13	follows:
14	14	Sec. 31.031. INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD
15	15	TAXES. (a) This section applies only to:
16	16	(1) an individual who is:
17	17	(A) disabled or at least 65 years of age; and
18	18	(B) qualified for an exemption under Section
19	19	11.13(c); or
20	20	(2) an individual who is[:
21	21	[(A) the unmarried surviving spouse of a disabled
22	22	veteran; and
23	23	[(B)] qualified for an exemption under Section
24	24	11.22.
25	25	(a-1) An [If before the delinquency date an] individual to
26	26	whom this section applies may pay [pays at least one-fourth of] a
27	27	taxing unit's taxes imposed on property that the person owns and
28	28	occupies as a residence homestead in four equal installments
29	29	without penalty or interest if the first installment is paid before
30	30	the delinquency date and is[,] accompanied by notice to the taxing
31	31	unit that the person will pay the remaining taxes in three equal
32	32	installments[, the person may pay the remaining taxes without
33	33	penalty or interest in three equal installments]. The second
34	34	[first] installment must be paid before April 1, the third [second]
35	35	installment before June 1, and the fourth [third] installment
36	36	before August 1.
37	37	(a-2) Notwithstanding the deadline prescribed by Subsection
38	38	(a-1) for payment of the first installment, an individual to whom
39	39	this section applies may pay the taxes in four equal installments as
40	40	provided by Subsection (a-1) if the first installment is paid and
41	41	the required notice is provided before March 1.
42	42	(b) If the individual fails to make a payment, including the
43	43	first payment, before the applicable date provided by Subsection
44	44	(a-1) [(a)], the unpaid amount is delinquent and incurs a penalty of
45	45	six percent and interest as provided by Section 33.01(c). The
46	46	penalty provided by Section 33.01(a) does not apply to the unpaid
47	47	amount.
48	48	(c) An individual may pay more than the amount due for each
49	49	installment and the amount in excess of the amount due shall be
50	50	credited to the next installment. An individual may not pay less
51	51	than the total amount due for each installment unless the collector
52	52	provides for the acceptance of partial payments under this section.
53	53	If the collector accepts a partial payment, penalties and interest
54	54	are incurred only by the amount of each installment that remains
55	55	unpaid on the applicable date provided by Subsection (a-1) [(a)].
56	56	(d) If the delinquency date for taxes to which this section
57	57	applies is postponed to May 1 or a later date, the collector shall
58	58	extend each installment deadline provided by Subsection (a-1) [(a)]
59	59	by the number of months that the delinquency date was postponed.
60	60	SECTION 2. This Act applies only to ad valorem taxes imposed
61	61	for a tax year beginning on or after the effective date of this Act.
62	62	SECTION 3. This Act takes effect September 1, 2013.