BILL ANALYSIS


                                                        H.B. 1882
                                           By: Solomons (Haywood)
                                                          Finance
                                                          5-18-95
                              Senate Committee Report (Unamended)
BACKGROUND

Current law 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 years of age and older 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

As proposed, H.B. 1882 allows 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 grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 31.031(a), Tax Code, to authorize a
person to pay the remaining taxes without penalty or interest in
three equal installments if before the delinquency date an
individual who is disabled or at least 65 years of age and is
qualified for an exemption under Section 11.13(c) pays at least
one-fourth of a taxing unit's taxes imposed on property that the
person owns and occupies as a residence homestead, accompanied by
notice to the taxing unit that the person will pay the remaining
taxes in installments.

SECTION 2. Emergency clause.
           Effective date:  upon passage.