Texas 2015 - 84th Regular

Texas House Bill HB286 Compare Versions

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

Old	New	Differences
1	1	84R1917 TJB-D
2	2	By: Canales H.B. No. 286
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to collection costs that may be imposed in connection with
8	8	certain delinquent ad valorem taxes owed by disabled veterans.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 33.07, Tax Code, is amended by amending
11	11	Subsection (a) and adding Subsections (e) and (f) to read as
12	12	follows:
13	13	(a) A taxing unit or appraisal district may provide, in the
14	14	manner required by law for official action by the body, that taxes
15	15	that become delinquent on or after February 1 of a year but not
16	16	later than May 1 of that year and that remain delinquent on July 1 of
17	17	the year in which they become delinquent incur an additional
18	18	penalty to defray costs of collection, if the unit or district or
19	19	another unit that collects taxes for the unit has contracted with an
20	20	attorney pursuant to Section 6.30. Except as provided by
21	21	Subsection (e), the [The] amount of the penalty may not exceed the
22	22	amount of the compensation specified in the contract with the
23	23	attorney to be paid in connection with the collection of the
24	24	delinquent taxes.
25	25	(e) If the property owner is a disabled veteran and the
26	26	property is the veteran's residence homestead, the amount of the
27	27	additional penalty may not exceed the lesser of:
28	28	(1) the amount of the penalty prescribed by Subsection
29	29	(a); or
30	30	(2) an amount equal to the applicable percentage of
31	31	the amount of the delinquent taxes for which the additional penalty
32	32	is incurred, as follows:
33	33	(A) six percent if the taxes remain delinquent on
34	34	July 1 of the tax year in which the penalty is incurred;
35	35	(B) 15 percent if the taxes remain delinquent on
36	36	July 1 of the first tax year after the tax year in which the penalty
37	37	is incurred; or
38	38	(C) 20 percent if the taxes remain delinquent on
39	39	July 1 of the second tax year after the tax year in which the penalty
40	40	is incurred.
41	41	(f) In this section:
42	42	(1) "Disabled veteran" has the meaning assigned by
43	43	Section 11.22.
44	44	(2) "Residence homestead" has the meaning assigned by
45	45	Section 11.13.
46	46	SECTION 2. Section 33.08, Tax Code, is amended by amending
47	47	Subsection (b) and adding Subsections (f) and (g) to read as
48	48	follows:
49	49	(b) The governing body of the taxing unit or appraisal
50	50	district, in the manner required by law for official action, may
51	51	provide that taxes that become delinquent on or after June 1 under
52	52	Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, 31.04, or 42.42
53	53	incur an additional penalty to defray costs of collection. Except
54	54	as provided by Subsection (f), the [The] amount of the penalty may
55	55	not exceed the amount of the compensation specified in the
56	56	applicable contract with an attorney under Section 6.30 to be paid
57	57	in connection with the collection of the delinquent taxes.
58	58	(f) If the property owner is a disabled veteran and the
59	59	property is the veteran's residence homestead, the amount of the
60	60	additional penalty may not exceed the lesser of:
61	61	(1) the amount of the penalty prescribed by Subsection
62	62	(b); or
63	63	(2) an amount equal to the applicable percentage of
64	64	the amount of the delinquent taxes for which the additional penalty
65	65	is incurred, as follows:
66	66	(A) six percent if the taxes remain delinquent on
67	67	the date the penalty is incurred as provided by Subsection (c);
68	68	(B) 15 percent if the taxes remain delinquent on
69	69	the first anniversary of the date the penalty is incurred as
70	70	provided by Subsection (c); or
71	71	(C) 20 percent if the taxes remain delinquent on
72	72	the second anniversary of the date the penalty is incurred as
73	73	provided by Subsection (c).
74	74	(g) In this section:
75	75	(1) "Disabled veteran" has the meaning assigned by
76	76	Section 11.22.
77	77	(2) "Residence homestead" has the meaning assigned by
78	78	Section 11.13.
79	79	SECTION 3. Section 33.11, Tax Code, is amended by amending
80	80	Subsection (c) and adding Subsections (h) and (i) to read as
81	81	follows:
82	82	(c) Except as provided by Subsection (h), the [The] amount
83	83	of the penalty may not exceed the amount of the compensation
84	84	specified in the contract with the attorney to be paid in connection
85	85	with the collection of the delinquent taxes.
86	86	(h) If the property owner is a disabled veteran and the
87	87	property is the veteran's residence homestead, the amount of the
88	88	additional penalty may not exceed the lesser of:
89	89	(1) the amount of the penalty prescribed by Subsection
90	90	(c); or
91	91	(2) an amount equal to the applicable percentage of
92	92	the amount of the delinquent taxes for which the additional penalty
93	93	is incurred, as follows:
94	94	(A) six percent if the taxes remain delinquent on
95	95	the date the penalty is incurred as provided by Subsection (b);
96	96	(B) 15 percent if the taxes remain delinquent on
97	97	the first anniversary of the date the penalty is incurred as
98	98	provided by Subsection (b); or
99	99	(C) 20 percent if the taxes remain delinquent on
100	100	the second anniversary of the date the penalty is incurred as
101	101	provided by Subsection (b).
102	102	(i) In this section:
103	103	(1) "Disabled veteran" has the meaning assigned by
104	104	Section 11.22.
105	105	(2) "Residence homestead" has the meaning assigned by
106	106	Section 11.13.
107	107	SECTION 4. The changes in law made by this Act apply only to
108	108	the additional penalty on taxes that become delinquent on or after
109	109	the effective date of this Act.
110	110	SECTION 5. This Act takes effect immediately if it receives
111	111	a vote of two-thirds of all the members elected to each house, as
112	112	provided by Section 39, Article III, Texas Constitution. If this
113	113	Act does not receive the vote necessary for immediate effect, this
114	114	Act takes effect September 1, 2015.