1-1 By: Solomons (Senate Sponsor - Haywood) H.B. No. 1882
1-2 (In the Senate - Received from the House May 1, 1995;
1-3 May 2, 1995, read first time and referred to Committee on Finance;
1-4 May 17, 1995, reported favorably by the following vote: Yeas 12,
1-5 Nays 0; May 17, 1995, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to installment payments of ad valorem taxes imposed on the
1-9 residence homestead of a disabled person.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 31.031(a), Tax Code, is amended to read
1-12 as follows:
1-13 (a) If before the delinquency date an individual who is
1-14 disabled or at least 65 years of age and is qualified for an
1-15 <claims the elderly homestead> exemption under Section 11.13(c)
1-16 <and> pays at least one-fourth of a taxing unit's taxes imposed on
1-17 property that the person owns and occupies as a residence
1-18 homestead, accompanied by notice to the taxing unit that the person
1-19 will pay the remaining taxes in installments, the person may pay
1-20 the remaining taxes without penalty or interest in three equal
1-21 installments. The first installment must be paid before April 1,
1-22 the second installment before June 1, and the third installment
1-23 before August 1.
1-24 SECTION 2. The importance of this legislation and the
1-25 crowded condition of the calendars in both houses create an
1-26 emergency and an imperative public necessity that the
1-27 constitutional rule requiring bills to be read on three several
1-28 days in each house be suspended, and this rule is hereby suspended,
1-29 and that this Act take effect and be in force from and after its
1-30 passage, and it is so enacted.
1-31 * * * * *