84R9242 LEH-F
By: Bohac H.B. No. 2399
A BILL TO BE ENTITLED
AN ACT
relating to the effect on certain interest and penalties of the
deferral or abatement of the collection of ad valorem taxes on
certain residence homesteads.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.06(d), Tax Code, is amended to read as
follows:
(d) A tax lien remains on the property and interest
continues to accrue during the period collection of taxes is
deferred or abated under this section. The annual interest rate
during the deferral or abatement period is eight percent instead of
the rate provided by Section 33.01. Interest and penalties that
accrued or that were incurred or imposed under Section 33.01, [or]
33.07, or 33.08, or under Section 33.11 if the residence homestead
is a manufactured home treated as personal property, before the
date the individual files the deferral affidavit under Subsection
(b) or the date the judgment abating the suit is entered, as
applicable, are preserved. A penalty under Section 33.01 is not
incurred during a deferral or abatement period. An [The]
additional penalty under Section 33.07 or 33.08, or under Section
33.11 if the residence homestead is a manufactured home treated as
personal property, may be imposed and collected only if the taxes
for which collection is deferred or abated remain delinquent on or
after the 181st day after the date the deferral or abatement period
expires. A plea of limitation, laches, or want of prosecution does
not apply against the taxing unit because of deferral or abatement
of collection as provided by this section.
SECTION 2. Section 33.065(g), Tax Code, is amended to read
as follows:
(g) A tax lien remains on the property and interest
continues to accrue during the period collection of delinquent
taxes is deferred or abated under this section. The annual interest
rate during the deferral or abatement period is eight percent
instead of the rate provided by Section 33.01. Interest and
penalties that accrued or that were incurred or imposed under
Section 33.01, [or] 33.07, or 33.08, or under Section 33.11 if the
residence homestead is a manufactured home treated as personal
property, before the date the individual files the deferral
affidavit under Subsection (c) or the date the judgment abating the
suit is entered, as applicable, are preserved. A penalty is not
incurred on the delinquent taxes for which collection is deferred
or abated during a deferral or abatement period. An [The]
additional penalty under Section 33.07 or 33.08, or under Section
33.11 if the residence homestead is a manufactured home treated as
personal property, may be imposed and collected only if the
delinquent taxes for which collection is deferred or abated remain
delinquent on or after the 91st day after the date the deferral or
abatement period expires. A plea of limitation, laches, or want of
prosecution does not apply against the taxing unit because of
deferral or abatement of collection as provided by this section.
SECTION 3. Sections 33.06(d) and 33.065(g), Tax Code, as
amended by this Act, apply to interest and penalties that accrued or
that were incurred or imposed on a delinquent tax before the
effective date of this Act or that accrue or that are incurred or
imposed on or after that date, regardless of whether the deferral or
abatement period under the applicable section of that code began
before the effective date of this Act or begins on or after that
date.
SECTION 4. This Act takes effect September 1, 2015.