| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the payment in installments of ad valorem taxes on a |
|
|
residence homestead. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. The heading to Section 31.031, Tax Code, is |
|
|
amended to read as follows: |
|
|
Sec. 31.031. INSTALLMENT PAYMENTS OF [CERTAIN HOMESTEAD] |
|
|
TAXES ON RESIDENCE HOMESTEADS AND ON CERTAIN PROPERTY OF DISABLED |
|
|
VETERANS. |
|
|
SECTION 2. Sections 31.031(a), (a-1), and (a-2), Tax Code, |
|
|
are amended to read as follows: |
|
|
(a) This section applies only to[: |
|
|
[(1)] an individual who is[: |
|
|
[(A) disabled or at least 65 years of age; and |
|
|
[(B)] qualified for an exemption under Section |
|
|
11.13, [Section 11.13(c); or |
|
|
[(2) an individual who is: |
|
|
[(A) a disabled veteran or the unmarried |
|
|
surviving spouse of a disabled veteran; and |
|
|
[(B) qualified for an exemption under Section] |
|
|
11.132, or 11.22. |
|
|
(a-1) An individual to whom this section applies may pay a |
|
|
taxing unit's taxes imposed on property that the person owns and |
|
|
occupies as a residence homestead or for which the person receives |
|
|
an exemption under Section 11.22 in 10 [four] equal installments |
|
|
without penalty or interest if the first installment is paid before |
|
|
the delinquency date and is accompanied by notice to the taxing unit |
|
|
that the person will pay the remaining taxes in nine [three] equal |
|
|
installments. Each of the remaining nine installments must be paid |
|
|
before the first day of each month for each of the nine months |
|
|
following the date on which the first installment is paid. [If the |
|
|
delinquency date is February 1, the second installment must be paid |
|
|
before April 1, the third installment must be paid before June 1, |
|
|
and the fourth installment must be paid before August 1. If the |
|
|
delinquency date is a date other than February 1, the second |
|
|
installment must be paid before the first day of the second month |
|
|
after the delinquency date, the third installment must be paid |
|
|
before the first day of the fourth month after the delinquency date, |
|
|
and the fourth installment must be paid before the first day of the |
|
|
sixth month after the delinquency date.] |
|
|
(a-2) Notwithstanding the deadline prescribed by Subsection |
|
|
(a-1) for payment of the first installment, an individual to whom |
|
|
this section applies may pay the taxes in 10 [four] equal |
|
|
installments as provided by Subsection (a-1) if the first |
|
|
installment is paid and the required notice is provided before the |
|
|
first day of the first month after the delinquency date. |
|
|
SECTION 3. This Act applies only to ad valorem taxes imposed |
|
|
for a tax year beginning on or after the effective date of this Act. |
|
|
SECTION 4. This Act takes effect January 1, 2022. |