Texas 2017 - 85th Regular

Texas House Bill HB2635 Compare Versions

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

Old	New	Differences
1	1	85R7294 TJB-D
2	2	By: Dutton H.B. No. 2635
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of a property owner to pay certain
8	8	deferred ad valorem taxes and interest in installments.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 6.035(a), Tax Code, is amended to read as
11	11	follows:
12	12	(a) An individual is ineligible to serve on an appraisal
13	13	district board of directors and is disqualified from employment as
14	14	chief appraiser if the individual:
15	15	(1) is related within the second degree by
16	16	consanguinity or affinity, as determined under Chapter 573,
17	17	Government Code, to an individual who is engaged in the business of
18	18	appraising property for compensation for use in proceedings under
19	19	this title or of representing property owners for compensation in
20	20	proceedings under this title in the appraisal district; or
21	21	(2) owns property on which delinquent taxes have been
22	22	owed to a taxing unit for more than 60 days after the date the
23	23	individual knew or should have known of the delinquency unless:
24	24	(A) the delinquent taxes and any penalties and
25	25	interest are being paid under an installment payment agreement
26	26	under Section 33.02 or 33.025; or
27	27	(B) a suit to collect the delinquent taxes is
28	28	deferred or abated under Section 33.06 or 33.065.
29	29	SECTION 2. Section 6.412(a), Tax Code, is amended to read as
30	30	follows:
31	31	(a) An individual is ineligible to serve on an appraisal
32	32	review board if the individual:
33	33	(1) is related within the second degree by
34	34	consanguinity or affinity, as determined under Chapter 573,
35	35	Government Code, to an individual who is engaged in the business of
36	36	appraising property for compensation for use in proceedings under
37	37	this title or of representing property owners for compensation in
38	38	proceedings under this title in the appraisal district for which
39	39	the appraisal review board is established;
40	40	(2) owns property on which delinquent taxes have been
41	41	owed to a taxing unit for more than 60 days after the date the
42	42	individual knew or should have known of the delinquency unless:
43	43	(A) the delinquent taxes and any penalties and
44	44	interest are being paid under an installment payment agreement
45	45	under Section 33.02 or 33.025; or
46	46	(B) a suit to collect the delinquent taxes is
47	47	deferred or abated under Section 33.06 or 33.065; or
48	48	(3) is related within the third degree by
49	49	consanguinity or within the second degree by affinity, as
50	50	determined under Chapter 573, Government Code, to a member of the
51	51	appraisal district's board of directors.
52	52	SECTION 3. Subchapter A, Chapter 33, Tax Code, is amended by
53	53	adding Section 33.025 to read as follows:
54	54	Sec. 33.025. INSTALLMENT PAYMENT OF DEFERRED TAXES. (a) An
55	55	owner of property who inherited the property from a person who was
56	56	at the time of the person's death receiving a deferral from the
57	57	collection of taxes under Section 33.06 for the property is
58	58	entitled to pay the deferred taxes and the interest that accrued on
59	59	those taxes during the deferral period in installments as provided
60	60	by this section.
61	61	(b) On written request of the property owner, the collector
62	62	for a taxing unit shall enter into an installment agreement with the
63	63	property owner for payment of the deferred taxes and interest in
64	64	installments. The property owner must make the request not later
65	65	than the day the deferral period expires as provided by Section
66	66	33.06.
67	67	(c) An installment agreement under this section must:
68	68	(1) be in writing;
69	69	(2) provide that payments of the deferred taxes and
70	70	interest be made in monthly or annual installments, as established
71	71	by the property owner requesting the agreement;
72	72	(3) extend for the same period of time that the
73	73	deferral was in effect or for a shorter period if agreed to by the
74	74	property owner; and
75	75	(4) provide that the agreement expires on the earlier
76	76	of:
77	77	(A) the date the property owner no longer owns
78	78	the property; or
79	79	(B) the 30th day after the date the property
80	80	owner fails to make a payment required by the agreement.
81	81	(d) A taxing unit or collector for the unit may not seize or
82	82	sell property or file suit to collect a delinquent tax subject to an
83	83	installment agreement until the date the installment agreement
84	84	expires.
85	85	(e) Interest accrues on the unpaid balance of the taxes
86	86	included in the installment agreement as provided by Section
87	87	33.01(c) during the period of the agreement. A penalty is not
88	88	incurred as provided by Section 33.01(a) on the unpaid balance
89	89	during the period of the agreement.
90	90	(f) Section 33.02(e) applies to an installment agreement
91	91	executed under this section in the same manner as that subsection
92	92	applies to an installment agreement executed under Section 33.02.
93	93	(g) The collector for a taxing unit must deliver a notice of
94	94	default to a property owner who is in breach of an installment
95	95	agreement under this section before the collector may seize and
96	96	sell the property or file suit to collect a delinquent tax subject
97	97	to the agreement.
98	98	SECTION 4. This Act takes effect immediately if it receives
99	99	a vote of two-thirds of all the members elected to each house, as
100	100	provided by Section 39, Article III, Texas Constitution. If this
101	101	Act does not receive the vote necessary for immediate effect, this
102	102	Act takes effect September 1, 2017.