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.