| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R3410 LHC-F | |
| 2 | 2 | By: Bernal H.B. No. 249 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to installment payments of ad valorem taxes imposed on | |
| 10 | 10 | residence homesteads in certain counties. | |
| 11 | 11 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 12 | 12 | SECTION 1. Section 31.031(a), Tax Code, is amended to read | |
| 13 | 13 | as follows: | |
| 14 | 14 | (a) This section applies only to: | |
| 15 | 15 | (1) an individual who is: | |
| 16 | 16 | (A) disabled or at least 65 years of age; and | |
| 17 | 17 | (B) qualified for an exemption under Section | |
| 18 | 18 | 11.13(c); [or] | |
| 19 | 19 | (2) an individual who is: | |
| 20 | 20 | (A) a disabled veteran or the unmarried surviving | |
| 21 | 21 | spouse of a disabled veteran; and | |
| 22 | 22 | (B) qualified for an exemption under Section | |
| 23 | 23 | 11.132 or 11.22; or | |
| 24 | 24 | (3) an individual who is qualified for an exemption | |
| 25 | 25 | under Section 11.13 for property located in a county with a | |
| 26 | 26 | population of more than 1.5 million in which more than 70 percent of | |
| 27 | 27 | the population lives in a single municipality. | |
| 28 | 28 | SECTION 2. This Act applies only to ad valorem taxes imposed | |
| 29 | 29 | for a tax year beginning on or after the effective date of this Act. | |
| 30 | 30 | SECTION 3. This Act takes effect January 1, 2027. |