83R310 ALL-D
By: Pickett H.B. No. 215
A BILL TO BE ENTITLED
AN ACT
relating to escrow accounts maintained by tax collectors for the
payment of ad valorem taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 31.072(b), (c), (d), (f), (g), (h), and
(i), Tax Code, are amended to read as follows:
(b) A contract may establish an account to provide for the
payment of property taxes for one tax year or multiple tax years.
The [A] contract may not be made before October 1 of the year
preceding the first tax year for which the account is established.
The collector may agree to establish a combined account for more
than one item of property having the same owner on the property
owner's request. If a collector collects taxes for more than one
taxing unit, an account must apply to taxes on the affected property
for each of the taxing units.
(c) A contract under this section, for each tax year covered
by the contract, must require the property owner to make monthly
deposits to the escrow account until the amount set for that tax
year in the contract under Subsection (d) [of this section] accrues
in the account or until the tax bill for the property is prepared
for that tax year, whichever occurs earlier. For a contract
covering multiple tax years, deposits may not be made for a tax year
before October 1 of the preceding tax year.
(d) On request by a property owner to establish an escrow
account under this section, the collector shall estimate the amount
of taxes to be imposed on the property by the affected taxing units
for the first tax year covered by the contract. For each subsequent
tax year, the collector shall estimate the amount of taxes to be
imposed on the property by the affected taxing units before October
1 of the preceding tax [in that] year. A contract to establish an
escrow account, for each tax year covered by the contract, must
provide for deposits that would provide, as of the date the
collector estimates the tax bill for the property will be prepared,
an account balance [a total deposit] that is not less than the
amount of taxes estimated by the collector for that tax year or the
amount of taxes imposed on the property by the affected taxing units
in the preceding tax year, whichever is less. The collector may
agree to a deposit of a greater amount on the property owner's
request.
(f) The property owner may withdraw from the collector the
money the owner deposited in an escrow account for a tax year only
if the withdrawal is made before the date the tax bill is prepared
for that tax year or October 1 of that [the] tax year, whichever
occurs earlier. On and after that date and until the taxes are paid
for that tax year, the collector must agree to a withdrawal by the
taxpayer. The property owner may not withdraw less than the total
amount deposited in the escrow account.
(g) For each tax year, when [When] the tax bill is prepared
for property for which an escrow account is established, the
collector shall apply the money in the account to the taxes imposed
and deliver a tax receipt to the taxpayer together with a refund of
any amount in the account in excess of the amount of taxes paid for
that tax year. If the amount in the escrow account is not sufficient
to pay the taxes for that tax year in full, the collector shall
apply the money to the taxes and deliver to the taxpayer a tax
receipt for the partial payment and a tax bill for the unpaid
amount. If the escrow account applies to more than one taxing unit
or to more than one item of property, the collector shall apply the
amount to each taxing unit or item of property in proportion to the
amount of taxes imposed unless the contract provides otherwise.
(h) Notwithstanding Subsection (a), if the property owner
requesting a collector to establish an escrow account under this
section is a disabled veteran as defined by Section 11.22 or a
recipient of the Purple Heart, the Congressional Medal of Honor,
the Bronze Star Medal, the Silver Star, the Legion of Merit, or a
service cross awarded by a branch of the United States armed forces
and the escrow account is to be used solely to provide for the
payment of property taxes collected by the collector on the
property owner's residence homestead for a single tax year, the
collector shall enter into a contract with the property owner under
this section for that tax year.
(i) Notwithstanding Subsection (a), if the property owner
requesting a collector to establish an escrow account under this
section is the owner of a manufactured home and the escrow account
is to be used solely to provide for the payment of property taxes
collected by the collector on the property owner's manufactured
home for a single tax year, the collector shall enter into a
contract with the property owner under this section for that tax
year.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2013.