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.