85R2210 LHC-D
By: Lucio S.B. No. 595
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of individuals from low-income
households to pay the ad valorem taxes imposed on the individual's
residence homestead in installments.
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 and
amended 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; or
(3) an individual whose household income for the
household located at the individual's residence homestead is not
more than 80 percent of the applicable area median family income
established by the United States Department of Housing and Urban
Development.
SECTION 2. Section 31.031, Tax Code, is amended by adding
Subsection (a-3) to read as follows:
(a-3) To qualify to pay taxes in installments under
Subsection (a)(3), the individual must provide the collector with
any income or household information the collector requires to
establish eligibility.
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.