| 4 | 3 | | |
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| 5 | 4 | | |
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| 6 | 5 | | A BILL TO BE ENTITLED |
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| 7 | 6 | | AN ACT |
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| 8 | 7 | | relating to deferred payment of ad valorem taxes for certain |
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| 9 | 8 | | persons serving in the United States armed forces. |
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| 10 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 10 | | SECTION 1. Sections 31.02(b) and (c), Tax Code, are amended |
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| 12 | 11 | | to read as follows: |
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| 13 | 12 | | (b) An eligible person serving on active duty in any branch |
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| 14 | 13 | | of the United States armed forces [during a war or national |
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| 15 | 14 | | emergency declared in accordance with federal law] may pay |
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| 16 | 15 | | delinquent property taxes on property in which the person owns any |
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| 17 | 16 | | interest without penalty or interest no later than the 60th day |
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| 18 | 17 | | after the date on which the earliest of the following occurs: |
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| 19 | 18 | | (1) the person is discharged from active military |
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| 20 | 19 | | service; |
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| 21 | 20 | | (2) the person returns to the state for more than 10 |
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| 22 | 21 | | days; or |
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| 23 | 22 | | (3) the person returns to non-active duty status in |
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| 24 | 23 | | the reserves[; or |
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| 25 | 24 | | [(4) the war or national emergency ends]. |
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| 26 | 25 | | (c) "Eligible person" means a person on active military duty |
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| 27 | 26 | | in this state who was transferred out of this state [as a result of a |
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| 28 | 27 | | war or national emergency declared in accordance with federal law] |
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| 29 | 28 | | or a person in the reserve forces who was placed on active military |
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| 30 | 29 | | duty and transferred out of this state [as a result of a war or |
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| 31 | 30 | | national emergency declared in accordance with federal law]. |
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| 32 | 31 | | SECTION 2. Section 33.01, Tax Code, is amended by adding |
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| 33 | 32 | | Subsection (f) to read as follows: |
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| 34 | 33 | | (f) Notwithstanding the other provisions of this section, a |
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| 35 | 34 | | delinquent tax for which a person defers payment under Section |
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| 36 | 35 | | 31.02(b) that is not paid on or before the date the deferral period |
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| 37 | 36 | | prescribed by that subsection expires: |
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| 38 | 37 | | (1) accrues interest at a rate of six percent for each |
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| 39 | 38 | | year or portion of a year the tax remains unpaid; and |
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| 40 | 39 | | (2) does not incur a penalty. |
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| 41 | 40 | | SECTION 3. This Act applies to penalties and interest on |
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| 42 | 41 | | delinquent taxes if the taxes are paid on or after the effective |
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| 43 | 42 | | date of this Act, even if the penalties or interest accrued before |
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| 44 | 43 | | the effective date of this Act. |
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| 45 | 44 | | SECTION 4. This Act takes effect December 1, 2017. |
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