| 1 | 1 | | 85R1392 LHC-F |
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| 2 | 2 | | By: Faircloth H.B. No. 1782 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to installment payments of ad valorem taxes. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 31.031(a), Tax Code, as amended by |
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| 10 | 10 | | Chapters 122 (H.B. 97), 643 (H.B. 709), and 935 (H.B. 1597), Acts of |
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| 11 | 11 | | the 83rd Legislature, Regular Session, 2013, is reenacted to read |
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| 12 | 12 | | as follows: |
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| 13 | 13 | | (a) This section applies only to: |
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| 14 | 14 | | (1) an individual who is: |
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| 15 | 15 | | (A) disabled or at least 65 years of age; and |
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| 16 | 16 | | (B) qualified for an exemption under Section |
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| 17 | 17 | | 11.13(c); or |
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| 18 | 18 | | (2) an individual who is: |
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| 19 | 19 | | (A) a disabled veteran or the unmarried surviving |
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| 20 | 20 | | spouse of a disabled veteran; and |
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| 21 | 21 | | (B) qualified for an exemption under Section |
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| 22 | 22 | | 11.132 or 11.22. |
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| 23 | 23 | | SECTION 2. Section 31.032, Tax Code, is amended by amending |
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| 24 | 24 | | Subsection (b) and adding Subsection (b-1) to read as follows: |
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| 25 | 25 | | (b) A person may pay a taxing unit's taxes imposed on |
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| 26 | 26 | | property that the person owns in four equal installments without |
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| 27 | 27 | | penalty or interest if the first installment is paid [If,] before |
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| 28 | 28 | | the delinquency date and is[, a person pays at least one-fourth of a |
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| 29 | 29 | | taxing unit's taxes imposed on property that the person owns,] |
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| 30 | 30 | | accompanied by notice to the taxing unit that the person will pay |
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| 31 | 31 | | the remaining taxes in [installments, the person may pay the |
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| 32 | 32 | | remaining taxes without penalty or interest in] three equal |
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| 33 | 33 | | installments. If the delinquency date is February 1, the second |
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| 34 | 34 | | [first] installment must be paid before April 1, the third [second] |
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| 35 | 35 | | installment must be paid before June 1, and the fourth [third] |
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| 36 | 36 | | installment must be paid before August 1. If the delinquency date |
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| 37 | 37 | | is a date other than February 1, the second [first] installment must |
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| 38 | 38 | | be paid before the first day of the second month after the |
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| 39 | 39 | | delinquency date, the third [second] installment must be paid |
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| 40 | 40 | | before the first day of the fourth month after the delinquency date, |
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| 41 | 41 | | and the fourth [third] installment must be paid before the first day |
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| 42 | 42 | | of the sixth month after the delinquency date. |
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| 43 | 43 | | (b-1) Notwithstanding the deadline prescribed by Subsection |
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| 44 | 44 | | (b) for payment of the first installment, a person to whom this |
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| 45 | 45 | | section applies may pay the taxes in four equal installments as |
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| 46 | 46 | | provided by Subsection (b) if the first installment is paid and the |
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| 47 | 47 | | required notice is provided before the first day of the first month |
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| 48 | 48 | | after the delinquency date. |
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| 49 | 49 | | SECTION 3. This Act applies only to ad valorem taxes imposed |
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| 50 | 50 | | for a tax year beginning on or after the effective date of this Act. |
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| 51 | 51 | | SECTION 4. This Act takes effect January 1, 2018. |
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