| 1 | | - | H.B. No. 1883 |
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| 1 | + | By: Bonnen of Galveston, et al. H.B. No. 1883 |
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| 2 | + | (Senate Sponsor - Creighton) |
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| 3 | + | (In the Senate - Received from the House May 2, 2019; |
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| 4 | + | May 3, 2019, read first time and referred to Committee on Property |
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| 5 | + | Tax; May 21, 2019, reported favorably by the following vote: |
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| 6 | + | Yeas 5, Nays 0; May 21, 2019, sent to printer.) |
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| 7 | + | Click here to see the committee vote |
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| 4 | 11 | | AN ACT |
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| 5 | 12 | | relating to deferred payment of ad valorem taxes for certain |
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| 6 | 13 | | persons serving in the United States armed forces. |
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| 7 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 15 | | SECTION 1. Sections 31.02(b) and (c), Tax Code, are amended |
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| 9 | 16 | | to read as follows: |
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| 10 | 17 | | (b) An eligible person serving on active duty in any branch |
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| 11 | 18 | | of the United States armed forces [during a war or national |
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| 12 | 19 | | emergency declared in accordance with federal law] may pay |
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| 13 | 20 | | delinquent property taxes on property in which the person owns any |
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| 14 | 21 | | interest without penalty or interest no later than the 60th day |
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| 15 | 22 | | after the date on which the earliest of the following occurs: |
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| 16 | 23 | | (1) the person is discharged from active military |
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| 17 | 24 | | service; |
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| 18 | 25 | | (2) the person returns to the state for more than 10 |
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| 19 | 26 | | days; or |
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| 20 | 27 | | (3) the person returns to non-active duty status in |
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| 21 | 28 | | the reserves[; or |
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| 22 | 29 | | [(4) the war or national emergency ends]. |
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| 23 | 30 | | (c) "Eligible person" means a person on active military duty |
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| 24 | 31 | | in this state who was transferred out of this state [as a result of a |
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| 25 | 32 | | war or national emergency declared in accordance with federal law] |
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| 26 | 33 | | or a person in the reserve forces who was placed on active military |
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| 27 | 34 | | duty and transferred out of this state [as a result of a war or |
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| 28 | 35 | | national emergency declared in accordance with federal law]. |
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| 29 | 36 | | SECTION 2. Section 33.01, Tax Code, is amended by adding |
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| 30 | 37 | | Subsection (f) to read as follows: |
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| 31 | 38 | | (f) Notwithstanding the other provisions of this section, a |
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| 32 | 39 | | delinquent tax for which a person defers payment under Section |
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| 33 | 40 | | 31.02(b) that is not paid on or before the date the deferral period |
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| 34 | 41 | | prescribed by that subsection expires: |
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| 35 | 42 | | (1) accrues interest at a rate of six percent for each |
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| 36 | 43 | | year or portion of a year the tax remains unpaid; and |
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| 37 | 44 | | (2) does not incur a penalty. |
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| 38 | 45 | | SECTION 3. This Act applies to penalties and interest on |
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| 39 | 46 | | delinquent taxes if the taxes are paid on or after the effective |
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| 40 | 47 | | date of this Act, even if the penalties or interest accrued before |
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| 41 | 48 | | the effective date of this Act. |
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| 42 | 49 | | SECTION 4. This Act takes effect September 1, 2019. |
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| 43 | | - | ______________________________ ______________________________ |
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| 44 | | - | President of the Senate Speaker of the House |
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| 45 | | - | I certify that H.B. No. 1883 was passed by the House on May 2, |
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| 46 | | - | 2019, by the following vote: Yeas 140, Nays 1, 1 present, not |
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| 47 | | - | voting. |
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| 48 | | - | ______________________________ |
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| 49 | | - | Chief Clerk of the House |
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| 50 | | - | I certify that H.B. No. 1883 was passed by the Senate on May |
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| 51 | | - | 22, 2019, by the following vote: Yeas 31, Nays 0. |
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| 52 | | - | ______________________________ |
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| 53 | | - | Secretary of the Senate |
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| 54 | | - | APPROVED: _____________________ |
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| 55 | | - | Date |
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| 56 | | - | _____________________ |
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| 57 | | - | Governor |
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| 50 | + | * * * * * |
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