By Solomons H.B. No. 1882
74R4476 SMH-D
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 is at least 65 years of age claims an <the elderly
1-9 homestead> exemption under Section 11.13(d) and pays at least
1-10 one-fourth of a taxing unit's taxes imposed on property that the
1-11 person owns and occupies as a residence homestead, accompanied by
1-12 notice to the taxing unit that the person will pay the remaining
1-13 taxes in installments, the person may pay the remaining taxes
1-14 without penalty or interest in three equal installments. The first
1-15 installment must be paid before April 1, the second installment
1-16 before June 1, and the third installment before August 1.
1-17 SECTION 2. The importance of this legislation and the
1-18 crowded condition of the calendars in both houses create an
1-19 emergency and an imperative public necessity that the
1-20 constitutional rule requiring bills to be read on three several
1-21 days in each house be suspended, and this rule is hereby suspended,
1-22 and that this Act take effect and be in force from and after its
1-23 passage, and it is so enacted.