84R1917 TJB-D
By: Canales H.B. No. 286
A BILL TO BE ENTITLED
AN ACT
relating to collection costs that may be imposed in connection with
certain delinquent ad valorem taxes owed by disabled veterans.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.07, Tax Code, is amended by amending
Subsection (a) and adding Subsections (e) and (f) to read as
follows:
(a) A taxing unit or appraisal district may provide, in the
manner required by law for official action by the body, that taxes
that become delinquent on or after February 1 of a year but not
later than May 1 of that year and that remain delinquent on July 1 of
the year in which they become delinquent incur an additional
penalty to defray costs of collection, if the unit or district or
another unit that collects taxes for the unit has contracted with an
attorney pursuant to Section 6.30. Except as provided by
Subsection (e), the [The] amount of the penalty may not exceed the
amount of the compensation specified in the contract with the
attorney to be paid in connection with the collection of the
delinquent taxes.
(e) If the property owner is a disabled veteran and the
property is the veteran's residence homestead, the amount of the
additional penalty may not exceed the lesser of:
(1) the amount of the penalty prescribed by Subsection
(a); or
(2) an amount equal to the applicable percentage of
the amount of the delinquent taxes for which the additional penalty
is incurred, as follows:
(A) six percent if the taxes remain delinquent on
July 1 of the tax year in which the penalty is incurred;
(B) 15 percent if the taxes remain delinquent on
July 1 of the first tax year after the tax year in which the penalty
is incurred; or
(C) 20 percent if the taxes remain delinquent on
July 1 of the second tax year after the tax year in which the penalty
is incurred.
(f) In this section:
(1) "Disabled veteran" has the meaning assigned by
Section 11.22.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
SECTION 2. Section 33.08, Tax Code, is amended by amending
Subsection (b) and adding Subsections (f) and (g) to read as
follows:
(b) The governing body of the taxing unit or appraisal
district, in the manner required by law for official action, may
provide that taxes that become delinquent on or after June 1 under
Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, 31.04, or 42.42
incur an additional penalty to defray costs of collection. Except
as provided by Subsection (f), the [The] amount of the penalty may
not exceed the amount of the compensation specified in the
applicable contract with an attorney under Section 6.30 to be paid
in connection with the collection of the delinquent taxes.
(f) If the property owner is a disabled veteran and the
property is the veteran's residence homestead, the amount of the
additional penalty may not exceed the lesser of:
(1) the amount of the penalty prescribed by Subsection
(b); or
(2) an amount equal to the applicable percentage of
the amount of the delinquent taxes for which the additional penalty
is incurred, as follows:
(A) six percent if the taxes remain delinquent on
the date the penalty is incurred as provided by Subsection (c);
(B) 15 percent if the taxes remain delinquent on
the first anniversary of the date the penalty is incurred as
provided by Subsection (c); or
(C) 20 percent if the taxes remain delinquent on
the second anniversary of the date the penalty is incurred as
provided by Subsection (c).
(g) In this section:
(1) "Disabled veteran" has the meaning assigned by
Section 11.22.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
SECTION 3. Section 33.11, Tax Code, is amended by amending
Subsection (c) and adding Subsections (h) and (i) to read as
follows:
(c) Except as provided by Subsection (h), the [The] amount
of the penalty may not exceed the amount of the compensation
specified in the contract with the attorney to be paid in connection
with the collection of the delinquent taxes.
(h) If the property owner is a disabled veteran and the
property is the veteran's residence homestead, the amount of the
additional penalty may not exceed the lesser of:
(1) the amount of the penalty prescribed by Subsection
(c); or
(2) an amount equal to the applicable percentage of
the amount of the delinquent taxes for which the additional penalty
is incurred, as follows:
(A) six percent if the taxes remain delinquent on
the date the penalty is incurred as provided by Subsection (b);
(B) 15 percent if the taxes remain delinquent on
the first anniversary of the date the penalty is incurred as
provided by Subsection (b); or
(C) 20 percent if the taxes remain delinquent on
the second anniversary of the date the penalty is incurred as
provided by Subsection (b).
(i) In this section:
(1) "Disabled veteran" has the meaning assigned by
Section 11.22.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
SECTION 4. The changes in law made by this Act apply only to
the additional penalty on taxes that become delinquent on or after
the effective date of this Act.
SECTION 5. 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, 2015.