| 1 | 1 | | 85R2210 LHC-D |
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| 2 | 2 | | By: Lucio S.B. No. 595 |
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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 the eligibility of individuals from low-income |
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| 8 | 8 | | households to pay the ad valorem taxes imposed on the individual's |
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| 9 | 9 | | residence homestead in installments. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 31.031(a), Tax Code, as amended by |
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| 12 | 12 | | Chapters 122 (H.B. 97), 643 (H.B. 709), and 935 (H.B. 1597), Acts of |
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| 13 | 13 | | the 83rd Legislature, Regular Session, 2013, is reenacted and |
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| 14 | 14 | | amended to read as follows: |
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| 15 | 15 | | (a) This section applies only to: |
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| 16 | 16 | | (1) an individual who is: |
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| 17 | 17 | | (A) disabled or at least 65 years of age; and |
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| 18 | 18 | | (B) qualified for an exemption under Section |
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| 19 | 19 | | 11.13(c); [or] |
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| 20 | 20 | | (2) an individual who is: |
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| 21 | 21 | | (A) a disabled veteran or the unmarried surviving |
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| 22 | 22 | | spouse of a disabled veteran; and |
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| 23 | 23 | | (B) qualified for an exemption under Section |
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| 24 | 24 | | 11.132 or 11.22; or |
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| 25 | 25 | | (3) an individual whose household income for the |
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| 26 | 26 | | household located at the individual's residence homestead is not |
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| 27 | 27 | | more than 80 percent of the applicable area median family income |
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| 28 | 28 | | established by the United States Department of Housing and Urban |
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| 29 | 29 | | Development. |
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| 30 | 30 | | SECTION 2. Section 31.031, Tax Code, is amended by adding |
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| 31 | 31 | | Subsection (a-3) to read as follows: |
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| 32 | 32 | | (a-3) To qualify to pay taxes in installments under |
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| 33 | 33 | | Subsection (a)(3), the individual must provide the collector with |
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| 34 | 34 | | any income or household information the collector requires to |
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| 35 | 35 | | establish eligibility. |
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| 36 | 36 | | SECTION 3. This Act applies only to ad valorem taxes imposed |
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| 37 | 37 | | for a tax year beginning on or after the effective date of this Act. |
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| 38 | 38 | | SECTION 4. This Act takes effect January 1, 2018. |
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