By: Creighton S.B. No. 1047
(In the Senate - Filed February 23, 2017; March 6, 2017,
read first time and referred to Committee on Finance;
April 26, 2017, reported favorably by the following vote: Yeas 13,
Nays 0; April 26, 2017, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to installment payments of ad valorem taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.031(a), Tax Code, as amended by
Chapters 122 (H.B. 97), 643 (H.B. 709), and 935 (H.B. 1597), Acts of
the 83rd Legislature, Regular Session, 2013, is reenacted to read
as follows:
(a) This section applies only to:
(1) an individual who is:
(A) disabled or at least 65 years of age; and
(B) qualified for an exemption under Section
11.13(c); or
(2) an individual who is:
(A) a disabled veteran or the unmarried surviving
spouse of a disabled veteran; and
(B) qualified for an exemption under Section
11.132 or 11.22.
SECTION 2. Section 31.032, Tax Code, is amended by amending
Subsection (b) and adding Subsection (b-1) to read as follows:
(b) A person may pay a taxing unit's taxes imposed on
property that the person owns in four equal installments without
penalty or interest if the first installment is paid [If,] before
the delinquency date and is[, a person pays at least one-fourth of a
taxing unit's taxes imposed on property that the person owns,]
accompanied by notice to the taxing unit that the person will pay
the remaining taxes in [installments, the person may pay the
remaining taxes without penalty or interest in] three equal
installments. If the delinquency date is February 1, the second
[first] installment must be paid before April 1, the third [second]
installment must be paid before June 1, and the fourth [third]
installment must be paid before August 1. If the delinquency date
is a date other than February 1, the second [first] installment must
be paid before the first day of the second month after the
delinquency date, the third [second] installment must be paid
before the first day of the fourth month after the delinquency date,
and the fourth [third] installment must be paid before the first day
of the sixth month after the delinquency date.
(b-1) Notwithstanding the deadline prescribed by Subsection
(b) for payment of the first installment, a person to whom this
section applies may pay the taxes in four equal installments as
provided by Subsection (b) if the first installment is paid and the
required notice is provided before the first day of the first month
after the delinquency date.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2018.
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