| 1 | 1 | | By: Martinez Fischer H.B. No. 1127 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the payment in installments of ad valorem taxes on a |
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| 7 | 7 | | residence homestead. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. The heading to Section 31.031, Tax Code, is |
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| 10 | 10 | | amended to read as follows: |
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| 11 | 11 | | Sec. 31.031. INSTALLMENT PAYMENTS OF [CERTAIN HOMESTEAD] |
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| 12 | 12 | | TAXES ON RESIDENCE HOMESTEADS AND ON CERTAIN PROPERTY OF DISABLED |
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| 13 | 13 | | VETERANS. |
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| 14 | 14 | | SECTION 2. Sections 31.031(a), (a-1), and (a-2), Tax Code, |
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| 15 | 15 | | are amended to read as follows: |
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| 16 | 16 | | (a) This section applies only to[: |
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| 17 | 17 | | [(1)] an individual who is[: |
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| 18 | 18 | | [(A) disabled or at least 65 years of age; and |
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| 19 | 19 | | [(B)] qualified for an exemption under Section |
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| 20 | 20 | | 11.13, [Section 11.13(c); or |
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| 21 | 21 | | [(2) an individual who is: |
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| 22 | 22 | | [(A) a disabled veteran or the unmarried |
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| 23 | 23 | | surviving spouse of a disabled veteran; and |
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| 24 | 24 | | [(B) qualified for an exemption under Section] |
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| 25 | 25 | | 11.132, or 11.22. |
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| 26 | 26 | | (a-1) An individual to whom this section applies may pay a |
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| 27 | 27 | | taxing unit's taxes imposed on property that the person owns and |
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| 28 | 28 | | occupies as a residence homestead or for which the person receives |
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| 29 | 29 | | an exemption under Section 11.22 in 10 [four] equal installments |
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| 30 | 30 | | without penalty or interest if the first installment is paid before |
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| 31 | 31 | | the delinquency date and is accompanied by notice to the taxing unit |
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| 32 | 32 | | that the person will pay the remaining taxes in nine [three] equal |
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| 33 | 33 | | installments. Each of the remaining nine installments must be paid |
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| 34 | 34 | | before the first day of each month for each of the nine months |
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| 35 | 35 | | following the date on which the first installment is paid. [If the |
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| 36 | 36 | | delinquency date is February 1, the second installment must be paid |
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| 37 | 37 | | before April 1, the third installment must be paid before June 1, |
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| 38 | 38 | | and the fourth installment must be paid before August 1. If the |
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| 39 | 39 | | delinquency date is a date other than February 1, the second |
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| 40 | 40 | | installment must be paid before the first day of the second month |
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| 41 | 41 | | after the delinquency date, the third installment must be paid |
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| 42 | 42 | | before the first day of the fourth month after the delinquency date, |
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| 43 | 43 | | and the fourth installment must be paid before the first day of the |
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| 44 | 44 | | sixth month after the delinquency date.] |
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| 45 | 45 | | (a-2) Notwithstanding the deadline prescribed by Subsection |
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| 46 | 46 | | (a-1) for payment of the first installment, an individual to whom |
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| 47 | 47 | | this section applies may pay the taxes in 10 [four] equal |
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| 48 | 48 | | installments as provided by Subsection (a-1) if the first |
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| 49 | 49 | | installment is paid and the required notice is provided before the |
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| 50 | 50 | | first day of the first month after the delinquency date. |
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| 51 | 51 | | SECTION 3. This Act applies only to ad valorem taxes imposed |
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| 52 | 52 | | for a tax year beginning on or after the effective date of this Act. |
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| 53 | 53 | | SECTION 4. This Act takes effect January 1, 2024. |
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