BILL ANALYSIS C.S.H.B. 1882 By: Solomons April 6, 1995 Committee Report (Substituted) BACKGROUND Section 33.02, Tax Code, allows individuals to enter into a written agreement with the collector for a taxing unit to pay delinquent taxes in installments. This payment period may not exceed 36 months. The taxpayer is responsible for the penalties and interest on the unpaid balance during the period of the agreement. Currently, persons 65 and over can pay their taxes in installments without penalty or interest. The individual is required to pay at least 25 percent of the taxes due before the delinquency date, and the remaining taxes are due in installments on April 1, June 1, and August 1. PURPOSE This bill would allow disabled individuals to pay ad valorem taxes on their residence homestead in installments under the same provisions as persons 65 and older. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 31.031 (Installment Payments of Certain Homestead Taxes), Tax Code, by amending Subsection (a) to allow individuals who are disabled to pay ad valorem taxes on their residence homestead in installments without penalties or interest if they qualify for an exemption under Section 11.13(c). SECTION 2. Emergency Clause. COMPARISON OF ORIGINAL TO SUBSTITUTE C.S.H.B. 1882 allows the installment payments option to disabled people, if they qualify for an exemption under Section 11.13(c), Tax Code. H.B 1882 allows the installment option if they claim an exemption under Section 11.13(d). SUMMARY OF COMMITTEE ACTION Public notice was posted in accordance with the rules, and a public hearing was held on March 28, 1995. Representative Solomons explained the bill. Without objection, H.B. 1882 was left pending before the committee. On April 4, 1995, the committee met in a public hearing and H.B. 1882 was laid out on pending business. Representative Solomons explained the bill. The committee considered a complete substitute by Representative Heflin. Without objection, the committee adopted C.S.H.B. 1882. By a record vote of 6 ayes, 0 nays, 0 present not voting and 5 absent, the committee voted to report H.B. 1882 to the House as substituted with the recommendation that it be sent to the Local & Consent Calendar, and that it do pass. Testimony received in favor of the bill (3/28/95): Ray M. Cornett, representing himself and the Tax Assessor/Collector Assn. of Texas.