Texas 2015 - 84th Regular

Texas House Bill HB2399 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R9242 LEH-F
2	2	By: Bohac H.B. No. 2399
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the effect on certain interest and penalties of the
8	8	deferral or abatement of the collection of ad valorem taxes on
9	9	certain residence homesteads.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 33.06(d), Tax Code, is amended to read as
12	12	follows:
13	13	(d) A tax lien remains on the property and interest
14	14	continues to accrue during the period collection of taxes is
15	15	deferred or abated under this section. The annual interest rate
16	16	during the deferral or abatement period is eight percent instead of
17	17	the rate provided by Section 33.01. Interest and penalties that
18	18	accrued or that were incurred or imposed under Section 33.01, [or]
19	19	33.07, or 33.08, or under Section 33.11 if the residence homestead
20	20	is a manufactured home treated as personal property, before the
21	21	date the individual files the deferral affidavit under Subsection
22	22	(b) or the date the judgment abating the suit is entered, as
23	23	applicable, are preserved. A penalty under Section 33.01 is not
24	24	incurred during a deferral or abatement period. An [The]
25	25	additional penalty under Section 33.07 or 33.08, or under Section
26	26	33.11 if the residence homestead is a manufactured home treated as
27	27	personal property, may be imposed and collected only if the taxes
28	28	for which collection is deferred or abated remain delinquent on or
29	29	after the 181st day after the date the deferral or abatement period
30	30	expires. A plea of limitation, laches, or want of prosecution does
31	31	not apply against the taxing unit because of deferral or abatement
32	32	of collection as provided by this section.
33	33	SECTION 2. Section 33.065(g), Tax Code, is amended to read
34	34	as follows:
35	35	(g) A tax lien remains on the property and interest
36	36	continues to accrue during the period collection of delinquent
37	37	taxes is deferred or abated under this section. The annual interest
38	38	rate during the deferral or abatement period is eight percent
39	39	instead of the rate provided by Section 33.01. Interest and
40	40	penalties that accrued or that were incurred or imposed under
41	41	Section 33.01, [or] 33.07, or 33.08, or under Section 33.11 if the
42	42	residence homestead is a manufactured home treated as personal
43	43	property, before the date the individual files the deferral
44	44	affidavit under Subsection (c) or the date the judgment abating the
45	45	suit is entered, as applicable, are preserved. A penalty is not
46	46	incurred on the delinquent taxes for which collection is deferred
47	47	or abated during a deferral or abatement period. An [The]
48	48	additional penalty under Section 33.07 or 33.08, or under Section
49	49	33.11 if the residence homestead is a manufactured home treated as
50	50	personal property, may be imposed and collected only if the
51	51	delinquent taxes for which collection is deferred or abated remain
52	52	delinquent on or after the 91st day after the date the deferral or
53	53	abatement period expires. A plea of limitation, laches, or want of
54	54	prosecution does not apply against the taxing unit because of
55	55	deferral or abatement of collection as provided by this section.
56	56	SECTION 3. Sections 33.06(d) and 33.065(g), Tax Code, as
57	57	amended by this Act, apply to interest and penalties that accrued or
58	58	that were incurred or imposed on a delinquent tax before the
59	59	effective date of this Act or that accrue or that are incurred or
60	60	imposed on or after that date, regardless of whether the deferral or
61	61	abatement period under the applicable section of that code began
62	62	before the effective date of this Act or begins on or after that
63	63	date.
64	64	SECTION 4. This Act takes effect September 1, 2015.