Texas 2019 - 86th Regular

Texas Senate Bill SB2323 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R9517 JES-D
2	2	By: Creighton S.B. No. 2323
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the payment in installments of ad valorem taxes by
8	8	members or veterans of the United States armed forces.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Chapter 31, Tax Code, is amended by adding
11	11	Section 31.033 to read as follows:
12	12	Sec. 31.033. INSTALLMENT PAYMENTS OF TAXES BY MEMBERS OR
13	13	VETERANS OF THE UNITED STATES ARMED FORCES. (a) This section
14	14	applies only to taxes imposed by a taxing unit in a tax year on:
15	15	(1) real property that is:
16	16	(A) the residence homestead for the tax year of a
17	17	veteran or active duty service member or consists of property owned
18	18	by a veteran or active duty service member that is used for
19	19	residential purposes and that has fewer than five living units; or
20	20	(B) owned or leased by a business entity that on
21	21	the due date for the taxes is owned by a veteran or active duty
22	22	service member and that had not more in gross receipts in the
23	23	entity's most recent federal tax year or state franchise tax annual
24	24	period, according to the applicable federal income tax return or
25	25	state franchise tax report of the entity than the limit on gross
26	26	receipts calculated for the current tax year under Section
27	27	31.032(h); and
28	28	(2) tangible personal property that on the due date
29	29	for the taxes is owned or leased by a business entity described by
30	30	Subdivision (1)(B).
31	31	(b) A veteran or active duty service member may pay a taxing
32	32	unit's taxes imposed on property that the veteran or active duty
33	33	service member owns in eight equal installments without penalty or
34	34	interest if the first installment is paid before the first day of
35	35	the first month that begins after the delinquency date and is
36	36	accompanied by notice to the taxing unit that the veteran or active
37	37	duty service member will pay the remaining taxes in seven equal
38	38	installments.
39	39	(c) If the delinquency date is February 1, the second
40	40	installment must be paid before May 1, the third installment must be
41	41	paid before August 1, the fourth installment must be paid before
42	42	November 1, the fifth installment must be paid before February 1 of
43	43	the following year, the sixth installment must be paid before May 1
44	44	of that year, the seventh installment must be paid before August 1
45	45	of that year, and the eighth installment must be paid before
46	46	November 1 of that year.
47	47	(d) If the delinquency date is a date other than February 1,
48	48	the second installment must be paid before the first day of the
49	49	third month after the delinquency date, the third installment must
50	50	be paid before the first day of the sixth month after the
51	51	delinquency date, the fourth installment must be paid before the
52	52	first day of the ninth month after the delinquency date, the fifth
53	53	installment must be paid before the first day of the 12th month
54	54	after the delinquency date, the sixth installment must be paid
55	55	before the first day of the 15th month after the delinquency date,
56	56	the seventh installment must be paid before the first day of the
57	57	18th month after the delinquency date, and the eighth installment
58	58	must be paid before the first day of the 21st month after the
59	59	delinquency date.
60	60	(e) If the veteran or active duty service member fails to
61	61	make a payment before the applicable due date provided by this
62	62	section, the unpaid installment is delinquent and incurs a penalty
63	63	of six percent and interest as provided by Section 33.01(c).
64	64	(f) A veteran or active duty service member may pay more
65	65	than the amount due for each installment and the amount in excess of
66	66	the amount due shall be credited to the next installment. A veteran
67	67	or active duty service member may not pay less than the total amount
68	68	due for each installment unless the collector provides for the
69	69	acceptance of partial payments under this section. If the collector
70	70	accepts a partial payment, penalties and interest are incurred only
71	71	by the amount of each installment that remains unpaid on the
72	72	applicable due date.
73	73	(g) The comptroller shall adopt rules to implement this
74	74	section.
75	75	(h) In this section:
76	76	(1) "Active duty service member" means a person with
77	77	full-time duty status in the active uniformed service of the United
78	78	States, including members of the National Guard and Reserve on
79	79	active duty orders pursuant to 10 U.S.C. Sections 1209 and 1211.
80	80	(2) "Veteran" means a person who has served in the
81	81	army, navy, air force, coast guard, or marine corps of the United
82	82	States or an auxiliary service of one of those branches of the armed
83	83	forces.
84	84	SECTION 2. This Act applies only to ad valorem taxes for
85	85	which the delinquency date is on or after the effective date of this
86	86	Act.
87	87	SECTION 3. This Act takes effect September 1, 2019.