Texas 2015 - 84th Regular

Texas House Bill HB1933 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Darby (Senate Sponsor - Hinojosa) H.B. No. 1933
2		-	(In the Senate - Received from the House April 27, 2015;
3		-	April 28, 2015, read first time and referred to Committee on
4		-	Finance; May 6, 2015, reported favorably by the following vote:
5		-	Yeas 13, Nays 0; May 6, 2015, sent to printer.)
6		-	Click here to see the committee vote
	1	+	H.B. No. 1933
7	2
8	3
9		-	A BILL TO BE ENTITLED
10	4		AN ACT
11	5		relating to installment payments of ad valorem taxes.
12	6		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	7		SECTION 1. Sections 31.031(a-1), (a-2), and (b), Tax Code,
14	8		are amended to read as follows:
15	9		(a-1) An individual to whom this section applies may pay a
16	10		taxing unit's taxes imposed on property that the person owns and
17	11		occupies as a residence homestead in four equal installments
18	12		without penalty or interest if the first installment is paid before
19	13		the delinquency date and is accompanied by notice to the taxing unit
20	14		that the person will pay the remaining taxes in three equal
21	15		installments. If the delinquency date is February 1, the [The]
22	16		second installment must be paid before April 1, the third
23	17		installment must be paid before June 1, and the fourth installment
24	18		must be paid before August 1. If the delinquency date is a date
25	19		other than February 1, the second installment must be paid before
26	20		the first day of the second month after the delinquency date, the
27	21		third installment must be paid before the first day of the fourth
28	22		month after the delinquency date, and the fourth installment must
29	23		be paid before the first day of the sixth month after the
30	24		delinquency date.
31	25		(a-2) Notwithstanding the deadline prescribed by Subsection
32	26		(a-1) for payment of the first installment, an individual to whom
33	27		this section applies may pay the taxes in four equal installments as
34	28		provided by Subsection (a-1) if the first installment is paid and
35	29		the required notice is provided before the first day of the first
36	30		month after the delinquency date [March 1].
37	31		(b) If the individual fails to make a payment, including the
38	32		first payment, before the applicable date provided by Subsection
39	33		(a-1), the unpaid installment [amount] is delinquent and incurs a
40	34		penalty of six percent and interest as provided by Section
41	35		33.01(c). The penalty provided by Section 33.01(a) does not apply
42	36		to the unpaid installment [amount].
43	37		SECTION 2. Sections 31.032(b) and (c), Tax Code, are
44	38		amended to read as follows:
45	39		(b) If, before the delinquency date, a person pays at least
46	40		one-fourth of a taxing unit's taxes imposed on property that the
47	41		person owns, accompanied by notice to the taxing unit that the
48	42		person will pay the remaining taxes in installments, the person may
49	43		pay the remaining taxes without penalty or interest in three equal
50	44		installments. If the delinquency date is February 1, the [The]
51	45		first installment must be paid before April 1, the second
52	46		installment must be paid before June 1, and the third installment
53	47		must be paid before August 1. If the delinquency date is a date
54	48		other than February 1, the first installment must be paid before the
55	49		first day of the second month after the delinquency date, the second
56	50		installment must be paid before the first day of the fourth month
57	51		after the delinquency date, and the third installment must be paid
58	52		before the first day of the sixth month after the delinquency date.
59	53		(c) If the person fails to make a payment before the
60	54		applicable date provided by Subsection (b), the unpaid installment
61	55		[amount] is delinquent and incurs a penalty of six percent and
62	56		interest as provided by Section 33.01(c).
63	57		SECTION 3. Sections 33.011(d) and (i), Tax Code, are
64	58		amended to read as follows:
65	59		(d) A request for a waiver of penalties and interest under
66	60		Subsection (a)(1) or (3), (b), (h), or (j) must be made before the
67	61		181st day after the delinquency date. A request for a waiver of
68	62		penalties and interest under Subsection (a)(2) must be made before
69	63		the first anniversary of the date the religious organization
70	64		acquires the property. A request for a waiver of penalties and
71	65		interest under Subsection (i) must be made before the 181st day
72	66		after the date the property owner making the request receives
73	67		notice of the delinquent tax that satisfies the requirements of
74	68		Section 33.04(c) [33.04(b)]. To be valid, a waiver of penalties or
75	69		interest under this section must be requested in writing. If a
76	70		written request for a waiver is not timely made, the governing body
77	71		of a taxing unit may not waive any penalties or interest under this
78	72		section.
79	73		(i) The governing body of a taxing unit may waive penalties
80	74		and interest on a delinquent tax that relates to a date preceding
81	75		the date on which the property owner acquired the property if:
82	76		(1) the property owner or another person liable for
83	77		the tax pays the tax not later than the 181st day after the date the
84	78		property owner receives notice of the delinquent tax that satisfies
85	79		the requirements of Section 33.04(c) [33.04(b)]; and
86	80		(2) the delinquency is the result of taxes imposed on:
87	81		(A) omitted property entered in the appraisal
88	82		records as provided by Section 25.21;
89	83		(B) erroneously exempted property or appraised
90	84		value added to the appraisal roll as provided by Section 11.43(i);
91	85		or
92	86		(C) property added to the appraisal roll under a
93	87		different account number or parcel when the property was owned by a
94	88		prior owner.
95	89		SECTION 4. Section 33.02, Tax Code, is amended by amending
96	90		Subsections (a) and (b-1) and adding Subsections (a-1) and (f) to
97	91		read as follows:
98	92		(a) The collector for a taxing unit may enter into an
99	93		agreement with a person delinquent in the payment of the tax for
100	94		payment of the tax, penalties, and interest in installments. The
101	95		collector for a taxing unit shall, on request by a person delinquent
102	96		in the payment of the tax on a residence homestead for which the
103	97		property owner has been granted an exemption under Section 11.13,
104	98		enter into an agreement with the person for payment of the tax,
105	99		penalties, and interest in installments if the person has not
106	100		entered into an installment agreement with the collector for the
107	101		taxing unit under this section in the preceding 24 months.
108	102		(a-1) An installment agreement under this section:
109	103		(1) must be in writing;
110	104		(2) must provide for payments to be made in [equal]
111	105		monthly installments;
112	106		(3) must extend for a period of at least 12 months if
113	107		the property that is the subject of the agreement is a residence
114	108		homestead for which the person entering into the agreement has been
115	109		granted an exemption under Section 11.13; and
116	110		(4) may not extend for a period of more than 36 months.
117	111		(b-1) Except as otherwise provided by this subsection, a
118	112		penalty does not accrue as provided by Section 33.01(a) on the
119	113		unpaid balance during the period of the agreement if the property
120	114		that is the subject of the agreement is a residence homestead for
121	115		which the property owner has been granted an exemption under
122	116		Section 11.13. If the property owner fails to make a payment as
123	117		required by the agreement, a penalty accrues as provided by Section
124	118		33.01(a) on the unpaid balance as if the owner had not entered into
125	119		the agreement.
126	120		(f) The collector for a taxing unit must deliver a notice of
127	121		default to a person who is in breach of an installment agreement
128	122		under this section and to any other owner of an interest in the
129	123		property subject to the agreement whose name appears on the
130	124		delinquent tax roll before the collector may seize and sell the
131	125		property or file a suit to collect a delinquent tax subject to the
132	126		agreement.
133	127		SECTION 5. Section 33.04, Tax Code, as amended by Chapters
134	128		935 (H.B. 1597) and 967 (H.B. 1913), Acts of the 83rd Legislature,
135	129		Regular Session, 2013, is amended to read as follows:
136	130		Sec. 33.04. NOTICE OF DELINQUENCY. (a) At least once each
137	131		year the collector for a taxing unit shall deliver a notice of
138	132		delinquency to each person whose name appears on the current
139	133		delinquent tax roll. However, the notice need not be delivered if:
140	134		(1) a bill for the tax was not mailed under Section
141	135		31.01(f); or
142	136		(2) the collector does not know and by exercising
143	137		reasonable diligence cannot determine the delinquent taxpayer's
144	138		name and address.
145	139		(b) A notice of delinquency under this section must contain
146	140		the following statement in capital letters: "IF THE PROPERTY
147	141		DESCRIBED IN THIS DOCUMENT IS YOUR RESIDENCE HOMESTEAD, YOU SHOULD
148	142		CONTACT THE TAX COLLECTOR FOR (NAME OF TAXING UNIT) REGARDING A
149	143		RIGHT YOU MAY HAVE TO ENTER INTO AN INSTALLMENT AGREEMENT DIRECTLY
150	144		WITH THE TAX COLLECTOR FOR (NAME OF TAXING UNIT) FOR THE PAYMENT OF
151	145		THESE TAXES."
152	146		(c) [(b)] If the delinquency is the result of taxes imposed
153	147		on property described by Section 33.011(i), the first page of the
154	148		notice of delinquency must include, in 14-point boldfaced type or
155	149		14-point uppercase letters, a statement that reads substantially as
156	150		follows: "THE TAXES ON THIS PROPERTY ARE DELINQUENT. THE PROPERTY
157	151		IS SUBJECT TO A LIEN FOR THE DELINQUENT TAXES. IF THE DELINQUENT
158	152		TAXES ARE NOT PAID, THE LIEN MAY BE FORECLOSED [ON]."
159	153		[(c) The collector for a taxing unit must deliver a notice
160	154		of delinquency to a person who is in breach of an installment
161	155		agreement under Section 33.02 and to any other owner of an interest
162	156		in the property subject to the agreement whose name appears on the
163	157		delinquent tax roll before the collector may seize and sell the
164	158		property or file a suit to collect a delinquent tax subject to the
165	159		agreement.]
166	160		SECTION 6. Sections 31.031(d) and 31.032(e), Tax Code, are
167	161		repealed.
168	162		SECTION 7. (a) The changes in law made by this Act to
169	163		Sections 31.031, 31.032, and 33.02, Tax Code, apply only to an
170	164		installment agreement for the payment of ad valorem taxes entered
171	165		into on or after the effective date of this Act. An installment
172	166		agreement for the payment of ad valorem taxes entered into before
173	167		the effective date of this Act is governed by the law in effect on
174	168		the date the agreement was entered into, and the former law is
175	169		continued in effect for that purpose.
176	170		(b) The change in law made by this Act to Section 33.04, Tax
177	171		Code, applies only to a notice of delinquency delivered on or after
178	172		the effective date of this Act. A notice of delinquency delivered
179	173		before the effective date of this Act is governed by the law in
180	174		effect on the date the notice was delivered, and the former law is
181	175		continued in effect for that purpose.
182	176		SECTION 8. To the extent of any conflict, this Act prevails
183	177		over another Act of the 84th Legislature, Regular Session, 2015,
184	178		relating to nonsubstantive additions to and corrections in enacted
185	179		codes.
186	180		SECTION 9. This Act takes effect September 1, 2015.
187		-	* * * * *
	181	+	______________________________ ______________________________
	182	+	President of the Senate Speaker of the House
	183	+	I certify that H.B. No. 1933 was passed by the House on April
	184	+	23, 2015, by the following vote: Yeas 138, Nays 1, 2 present, not
	185	+	voting.
	186	+	______________________________
	187	+	Chief Clerk of the House
	188	+	I certify that H.B. No. 1933 was passed by the Senate on May
	189	+	15, 2015, by the following vote: Yeas 31, Nays 0.
	190	+	______________________________
	191	+	Secretary of the Senate
	192	+	APPROVED: _____________________
	193	+	Date
	194	+	_____________________
	195	+	Governor