85R7294 TJB-D
By: Dutton H.B. No. 2635
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a property owner to pay certain
deferred ad valorem taxes and interest in installments.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.035(a), Tax Code, is amended to read as
follows:
(a) An individual is ineligible to serve on an appraisal
district board of directors and is disqualified from employment as
chief appraiser if the individual:
(1) is related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to an individual who is engaged in the business of
appraising property for compensation for use in proceedings under
this title or of representing property owners for compensation in
proceedings under this title in the appraisal district; or
(2) owns property on which delinquent taxes have been
owed to a taxing unit for more than 60 days after the date the
individual knew or should have known of the delinquency unless:
(A) the delinquent taxes and any penalties and
interest are being paid under an installment payment agreement
under Section 33.02 or 33.025; or
(B) a suit to collect the delinquent taxes is
deferred or abated under Section 33.06 or 33.065.
SECTION 2. Section 6.412(a), Tax Code, is amended to read as
follows:
(a) An individual is ineligible to serve on an appraisal
review board if the individual:
(1) is related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to an individual who is engaged in the business of
appraising property for compensation for use in proceedings under
this title or of representing property owners for compensation in
proceedings under this title in the appraisal district for which
the appraisal review board is established;
(2) owns property on which delinquent taxes have been
owed to a taxing unit for more than 60 days after the date the
individual knew or should have known of the delinquency unless:
(A) the delinquent taxes and any penalties and
interest are being paid under an installment payment agreement
under Section 33.02 or 33.025; or
(B) a suit to collect the delinquent taxes is
deferred or abated under Section 33.06 or 33.065; or
(3) is related within the third degree by
consanguinity or within the second degree by affinity, as
determined under Chapter 573, Government Code, to a member of the
appraisal district's board of directors.
SECTION 3. Subchapter A, Chapter 33, Tax Code, is amended by
adding Section 33.025 to read as follows:
Sec. 33.025. INSTALLMENT PAYMENT OF DEFERRED TAXES. (a) An
owner of property who inherited the property from a person who was
at the time of the person's death receiving a deferral from the
collection of taxes under Section 33.06 for the property is
entitled to pay the deferred taxes and the interest that accrued on
those taxes during the deferral period in installments as provided
by this section.
(b) On written request of the property owner, the collector
for a taxing unit shall enter into an installment agreement with the
property owner for payment of the deferred taxes and interest in
installments. The property owner must make the request not later
than the day the deferral period expires as provided by Section
33.06.
(c) An installment agreement under this section must:
(1) be in writing;
(2) provide that payments of the deferred taxes and
interest be made in monthly or annual installments, as established
by the property owner requesting the agreement;
(3) extend for the same period of time that the
deferral was in effect or for a shorter period if agreed to by the
property owner; and
(4) provide that the agreement expires on the earlier
of:
(A) the date the property owner no longer owns
the property; or
(B) the 30th day after the date the property
owner fails to make a payment required by the agreement.
(d) A taxing unit or collector for the unit may not seize or
sell property or file suit to collect a delinquent tax subject to an
installment agreement until the date the installment agreement
expires.
(e) Interest accrues on the unpaid balance of the taxes
included in the installment agreement as provided by Section
33.01(c) during the period of the agreement. A penalty is not
incurred as provided by Section 33.01(a) on the unpaid balance
during the period of the agreement.
(f) Section 33.02(e) applies to an installment agreement
executed under this section in the same manner as that subsection
applies to an installment agreement executed under Section 33.02.
(g) The collector for a taxing unit must deliver a notice of
default to a property owner who is in breach of an installment
agreement under this section before the collector may seize and
sell the property or file suit to collect a delinquent tax subject
to the agreement.
SECTION 4. 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, 2017.