Texas 2023 - 88th Regular

Texas House Bill HB4512 Compare Versions

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Version 2 (New)

Old	New	Differences
1	1	88R4609 SHH-F
2	2	By: Shine H.B. No. 4512
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the entitlement of a property owner to receive a
8	8	discount for making an early payment of the ad valorem taxes on the
9	9	owner's property.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 31.01(c), Tax Code, is amended to read as
12	12	follows:
13	13	(c) The tax bill or a separate statement accompanying the
14	14	tax bill shall:
15	15	(1) identify the property subject to the tax;
16	16	(2) state the appraised value, assessed value, and
17	17	taxable value of the property;
18	18	(3) if the property is land appraised as provided by
19	19	Subchapter C, D, E, or H, Chapter 23, state the market value and the
20	20	taxable value for purposes of deferred or additional taxation as
21	21	provided by Section 23.46, 23.55, 23.76, or 23.9807, as applicable;
22	22	(4) state the assessment ratio for the taxing unit;
23	23	(5) state the type and amount of any partial exemption
24	24	applicable to the property, indicating whether it applies to
25	25	appraised or assessed value;
26	26	(6) state the total tax rate for the taxing unit;
27	27	(7) state the amount of tax due, the due date, and the
28	28	delinquency date;
29	29	(8) explain the payment option [and discounts]
30	30	provided by Section [Sections] 31.03 [and 31.05,] if available to
31	31	the taxing unit's taxpayers;
32	32	(8-a) explain the discounts provided by Section
33	33	31.05[,] and state the date on which each of the discount periods
34	34	provided by that section [Section 31.05] concludes[, if the
35	35	discounts are available];
36	36	(9) state the rates of penalty and interest imposed
37	37	for delinquent payment of the tax;
38	38	(10) include the name and telephone number of the
39	39	assessor for the taxing unit and, if different, of the collector for
40	40	the taxing unit;
41	41	(11) for real property, state for the current tax year
42	42	and each of the preceding five tax years:
43	43	(A) the appraised value and taxable value of the
44	44	property;
45	45	(B) the total tax rate for the taxing unit;
46	46	(C) the amount of taxes imposed on the property
47	47	by the taxing unit; and
48	48	(D) the difference, expressed as a percent
49	49	increase or decrease, as applicable, in the amount of taxes imposed
50	50	on the property by the taxing unit compared to the amount imposed
51	51	for the preceding tax year; and
52	52	(12) for real property, state the differences,
53	53	expressed as a percent increase or decrease, as applicable, in the
54	54	following for the current tax year as compared to the fifth tax year
55	55	before that tax year:
56	56	(A) the appraised value and taxable value of the
57	57	property;
58	58	(B) the total tax rate for the taxing unit; and
59	59	(C) the amount of taxes imposed on the property
60	60	by the taxing unit.
61	61	SECTION 2. Sections 31.04(c), (d), and (e), Tax Code, are
62	62	amended to read as follows:
63	63	(c) The [A] payment option provided by Section 31.03 [of
64	64	this code or a discount adopted under Section 31.05(b) of this code]
65	65	does not apply to taxes that are calculated too late for it to be
66	66	available.
67	67	(d) If a taxing unit mails its tax bills after September 30
68	68	[and adopts the discounts provided by Section 31.05(c) of this
69	69	code], the delinquency date is postponed to the first day of the
70	70	next month following the fourth full calendar month following the
71	71	date the tax bills were mailed.
72	72	(e) If the delinquency date for a tax is postponed under
73	73	Subsection [(a) or] (a-1), that postponed delinquency date is the
74	74	date on which penalties and interest begin to be incurred on the tax
75	75	as provided by Section 33.01.
76	76	SECTION 3. Section 31.05(c), Tax Code, is amended to read as
77	77	follows:
78	78	(c) A person is entitled to [taxing unit may adopt] the
79	79	following discounts on the taxes the person pays to a taxing unit
80	80	[to apply when it mails its tax bills after September 30]:
81	81	(1) three percent if the tax is paid before or during
82	82	the next full calendar month following the date on which the tax
83	83	bills are [were] mailed;
84	84	(2) two percent if the tax is paid during the second
85	85	full calendar month following the date on which the tax bills are
86	86	[were] mailed; and
87	87	(3) one percent if the tax is paid during the third
88	88	full calendar month following the date on which the tax bills are
89	89	[were] mailed.
90	90	SECTION 4. Sections 31.07(b), (c), and (d), Tax Code, are
91	91	amended to read as follows:
92	92	(b) A collector shall accept payment of the tax imposed on a
93	93	property by a taxing unit [that has adopted the discounts] under
94	94	Section 31.05 [of this code] separately from taxes imposed on that
95	95	property by other taxing units using the same collector, even if the
96	96	taxes are included in the same bill. The collector may adopt a
97	97	policy of accepting separate payments in other circumstances. If
98	98	the tax paid is included in the same bill as other taxes that are not
99	99	paid, the collector shall send a revised bill or receipt to reflect
100	100	the tax payment, if a discount applies to the payment, and may send
101	101	a revised bill or receipt to reflect the tax payment in other
102	102	circumstances. The sending of a revised bill does not affect the
103	103	date on which the unpaid taxes become delinquent.
104	104	(c) A collector may adopt a policy of accepting partial
105	105	payments of property taxes. A payment option provided by Section
106	106	31.03 [of this code] or a discount [adopted] under Section 31.05 [of
107	107	this code] does not apply to any portion of a partial payment. If a
108	108	collector accepts a partial payment on a tax bill that includes
109	109	taxes for more than one taxing unit, the collector shall allocate
110	110	the partial payment among all the taxing units included in the bill
111	111	in proportion to the amount of tax included in the bill for each
112	112	taxing unit, unless the collector under Subsection (b) has adopted
113	113	a policy of accepting payments of a taxing unit's taxes separate
114	114	from the taxes of other taxing units included in the same bill and
115	115	the taxpayer directs that the partial payment be allocated in
116	116	specific amounts to one or more specific taxing units. Acceptance
117	117	of a partial payment does not affect the date that the tax becomes
118	118	delinquent, but the penalties and interest provided by Section
119	119	33.01 [of this code] are incurred only by the portion of a tax that
120	120	remains unpaid on the date the tax becomes delinquent.
121	121	(d) Notwithstanding Subsection (c), a collector shall
122	122	accept a partial payment of property taxes on a tax bill that
123	123	includes taxes for more than one taxing unit if [one or more of the
124	124	taxing units has adopted the discounts under Section 31.05 of this
125	125	code,] the taxpayer directs that the partial payment be allocated
126	126	first as a discounted [to the] payment to [of the taxes owed] one or
127	127	more of the taxing units under Section 31.05 [that have adopted the
128	128	discounts,] and the amount of the payment is equal to or greater
129	129	than the amount of the taxes owed the taxing units designated by the
130	130	taxpayer.
131	131	SECTION 5. The following provisions of the Tax Code are
132	132	repealed:
133	133	(1) Section 31.04(a); and
134	134	(2) Sections 31.05(a), (b), and (d).
135	135	SECTION 6. This Act applies only to the payment of ad
136	136	valorem taxes for a tax year that begins on or after the effective
137	137	date of this Act.
138	138	SECTION 7. This Act takes effect January 1, 2024.