74R9473 SMH-D
By Solomons H.B. No. 1882
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to installment payments of ad valorem taxes imposed on the
1-3 residence homestead of a disabled person.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 31.031(a), Tax Code, is amended to read
1-6 as follows:
1-7 (a) If before the delinquency date an individual who is
1-8 disabled or at least 65 years of age and is qualified for an
1-9 <claims the elderly homestead> exemption under Section 11.13(c)
1-10 <and> pays at least one-fourth of a taxing unit's taxes imposed on
1-11 property that the person owns and occupies as a residence
1-12 homestead, accompanied by notice to the taxing unit that the person
1-13 will pay the remaining taxes in installments, the person may pay
1-14 the remaining taxes without penalty or interest in three equal
1-15 installments. The first installment must be paid before April 1,
1-16 the second installment before June 1, and the third installment
1-17 before August 1.
1-18 SECTION 2. The importance of this legislation and the
1-19 crowded condition of the calendars in both houses create an
1-20 emergency and an imperative public necessity that the
1-21 constitutional rule requiring bills to be read on three several
1-22 days in each house be suspended, and this rule is hereby suspended,
1-23 and that this Act take effect and be in force from and after its
1-24 passage, and it is so enacted.