Texas 2017 - 85th Regular

Texas Senate Bill SB1047 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Creighton, et al. S.B. No. 1047
2		-	(Faircloth)
	1	+	S.B. No. 1047
3	2
4	3
5		-	A BILL TO BE ENTITLED
6	4		AN ACT
7	5		relating to installment payments of ad valorem taxes.
8	6		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	7		SECTION 1. Section 31.031(a), Tax Code, as amended by
10	8		Chapters 122 (H.B. 97), 643 (H.B. 709), and 935 (H.B. 1597), Acts of
11	9		the 83rd Legislature, Regular Session, 2013, is reenacted to read
12	10		as follows:
13	11		(a) This section applies only to:
14	12		(1) an individual who is:
15	13		(A) disabled or at least 65 years of age; and
16	14		(B) qualified for an exemption under Section
17	15		11.13(c); or
18	16		(2) an individual who is:
19	17		(A) a disabled veteran or the unmarried surviving
20	18		spouse of a disabled veteran; and
21	19		(B) qualified for an exemption under Section
22	20		11.132 or 11.22.
23	21		SECTION 2. Section 31.032, Tax Code, is amended by amending
24	22		Subsection (b) and adding Subsection (b-1) to read as follows:
25	23		(b) A person may pay a taxing unit's taxes imposed on
26	24		property that the person owns in four equal installments without
27	25		penalty or interest if the first installment is paid [If,] before
28	26		the delinquency date and is[, a person pays at least one-fourth of a
29	27		taxing unit's taxes imposed on property that the person owns,]
30	28		accompanied by notice to the taxing unit that the person will pay
31	29		the remaining taxes in [installments, the person may pay the
32	30		remaining taxes without penalty or interest in] three equal
33	31		installments. If the delinquency date is February 1, the second
34	32		[first] installment must be paid before April 1, the third [second]
35	33		installment must be paid before June 1, and the fourth [third]
36	34		installment must be paid before August 1. If the delinquency date
37	35		is a date other than February 1, the second [first] installment must
38	36		be paid before the first day of the second month after the
39	37		delinquency date, the third [second] installment must be paid
40	38		before the first day of the fourth month after the delinquency date,
41	39		and the fourth [third] installment must be paid before the first day
42	40		of the sixth month after the delinquency date.
43	41		(b-1) Notwithstanding the deadline prescribed by Subsection
44	42		(b) for payment of the first installment, a person to whom this
45	43		section applies may pay the taxes in four equal installments as
46	44		provided by Subsection (b) if the first installment is paid and the
47	45		required notice is provided before the first day of the first month
48	46		after the delinquency date.
49	47		SECTION 3. This Act applies only to ad valorem taxes imposed
50	48		for a tax year beginning on or after the effective date of this Act.
51	49		SECTION 4. This Act takes effect January 1, 2018.
	50	+	______________________________ ______________________________
	51	+	President of the Senate Speaker of the House
	52	+	I hereby certify that S.B. No. 1047 passed the Senate on
	53	+	May 4, 2017, by the following vote: Yeas 31, Nays 0.
	54	+	______________________________
	55	+	Secretary of the Senate
	56	+	I hereby certify that S.B. No. 1047 passed the House on
	57	+	May 24, 2017, by the following vote: Yeas 146, Nays 0, two
	58	+	present not voting.
	59	+	______________________________
	60	+	Chief Clerk of the House
	61	+	Approved:
	62	+	______________________________
	63	+	Date
	64	+	______________________________
	65	+	Governor