Texas 2021 - 87th Regular

Texas Senate Bill SB742 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 742
	1	+	By: Birdwell, et al. S.B. No. 742
	2	+	(Anderson)
2	3
3	4
	5	+	A BILL TO BE ENTITLED
4	6		AN ACT
5	7		relating to installment payments of ad valorem taxes on property in
6	8		a disaster area or emergency area.
7	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	10		SECTION 1. The heading to Section 31.032, Tax Code, is
9	11		amended to read as follows:
10	12		Sec. 31.032. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN
11	13		DISASTER AREA OR EMERGENCY AREA THAT HAS BEEN DAMAGED AS A RESULT OF
12	14		DISASTER OR EMERGENCY.
13	15		SECTION 2. Section 31.032(a), Tax Code, is amended to read
14	16		as follows:
15	17		(a) This section applies only to:
16	18		(1) real property that:
17	19		(A) is:
18	20		(i) the residence homestead of the owner or
19	21		consists of property that is used for residential purposes and that
20	22		has fewer than five living units; or
21	23		(ii) owned or leased by a business entity
22	24		that had not more than the amount calculated as provided by
23	25		Subsection (h) in gross receipts in the entity's most recent
24	26		federal tax year or state franchise tax annual period, according to
25	27		the applicable federal income tax return or state franchise tax
26	28		report of the entity;
27	29		(B) is located in a disaster area or emergency
28	30		area; and
29	31		(C) has been damaged as a direct result of the
30	32		disaster or emergency;
31	33		(2) tangible personal property that is owned or leased
32	34		by a business entity described by Subdivision (1)(A)(ii); and
33	35		(3) taxes that are imposed on the property by a taxing
34	36		unit before the first anniversary of the disaster or emergency.
35	37		SECTION 3. Section 31.032(g), Tax Code, is amended by
36	38		adding Subdivisions (3) and (4) to read as follows:
37	39		(3) "Emergency" means a state of emergency proclaimed
38	40		by the governor under Section 433.001, Government Code.
39	41		(4) "Emergency area" means an area designated by the
40	42		governor to be affected by an emergency under Section 433.001,
41	43		Government Code.
42	44		SECTION 4. Chapter 31, Tax Code, is amended by adding
43	45		Section 31.033 to read as follows:
44	46		Sec. 31.033. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN
45	47		DISASTER AREA OR EMERGENCY AREA THAT HAS NOT BEEN DAMAGED AS A
46	48		RESULT OF DISASTER OR EMERGENCY. (a) In this section, "disaster,"
47	49		"disaster area," "emergency," and "emergency area" have the
48	50		meanings assigned by Section 31.032(g).
49	51		(b) This section applies only to:
50	52		(1) real property that:
51	53		(A) is owned or leased by a business entity that
52	54		had not more than the amount calculated as provided by Section
53	55		31.032(h) in gross receipts in the entity's most recent federal tax
54	56		year or state franchise tax annual period, according to the
55	57		applicable federal income tax return or state franchise tax report
56	58		of the entity;
57	59		(B) is located in a disaster area or emergency
58	60		area; and
59	61		(C) has not been damaged as a direct result of the
60	62		disaster or emergency;
61	63		(2) tangible personal property that is owned or leased
62	64		by a business entity described by Subdivision (1)(A); and
63	65		(3) taxes that are imposed on the property by a taxing
64	66		unit before the first anniversary of the disaster or emergency.
65	67		(c) The governing body of a taxing unit may authorize a
66	68		person to pay the taxing unit's taxes imposed on property that the
67	69		person owns in installments. If the governing body of a taxing unit
68	70		adopts the installment-payment option under this subsection,
69	71		Sections 31.032(b), (b-1), (c), and (d) apply to the payment by a
70	72		person of the taxing unit's taxes imposed on property that the
71	73		person owns in the same manner as those subsections apply to the
72	74		payment of taxes imposed on property to which Section 31.032
73	75		applies.
74	76		(d) The comptroller shall adopt rules to implement this
75	77		section.
76	78		SECTION 5. Section 33.08(b), Tax Code, is amended to read as
77	79		follows:
78	80		(b) The governing body of the taxing unit or appraisal
79	81		district, in the manner required by law for official action, may
80	82		provide that taxes that become delinquent on or after June 1 under
81	83		Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04,
82	84		or 42.42 incur an additional penalty to defray costs of collection.
83	85		The amount of the penalty may not exceed the amount of the
84	86		compensation specified in the applicable contract with an attorney
85	87		under Section 6.30 to be paid in connection with the collection of
86	88		the delinquent taxes.
87	89		SECTION 6. This Act takes effect immediately if it receives
88	90		a vote of two-thirds of all the members elected to each house, as
89	91		provided by Section 39, Article III, Texas Constitution. If this
90	92		Act does not receive the vote necessary for immediate effect, this
91	93		Act takes effect September 1, 2021.
92		-	______________________________ ______________________________
93		-	President of the Senate Speaker of the House
94		-	I hereby certify that S.B. No. 742 passed the Senate on
95		-	April 8, 2021, by the following vote: Yeas 30, Nays 0.
96		-	______________________________
97		-	Secretary of the Senate
98		-	I hereby certify that S.B. No. 742 passed the House on
99		-	May 20, 2021, by the following vote: Yeas 143, Nays 3, one
100		-	present not voting.
101		-	______________________________
102		-	Chief Clerk of the House
103		-	Approved:
104		-	______________________________
105		-	Date
106		-	______________________________
107		-	Governor