By Stiles                                             H.B. No. 2197
       74R5629 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the payment in installments of ad valorem taxes on
    1-3  certain property located in a disaster area.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Chapter 31, Tax Code, is amended by adding
    1-6  Section 31.032 to read as follows:
    1-7        Sec. 31.032.  INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN
    1-8  DISASTER AREA.  (a)  This section applies only to:
    1-9              (1)  real property that:
   1-10                    (A)  is the residence homestead of the owner or
   1-11  consists of property that is used for residential purposes and that
   1-12  has fewer than five living units;
   1-13                    (B)  is located in a disaster area; and
   1-14                    (C)  has been damaged as a direct result of the
   1-15  disaster; and
   1-16              (2)  taxes that are imposed on the property by a taxing
   1-17  unit before the first anniversary of the disaster.
   1-18        (b)  If, before the delinquency date, a person pays at least
   1-19  one-fourth of a taxing unit's taxes imposed on property that the
   1-20  person owns, accompanied by notice to the taxing unit that the
   1-21  person will pay the remaining taxes in installments, the person may
   1-22  pay the remaining taxes without penalty or interest in three equal
   1-23  installments.  The first installment must be paid before April 1,
   1-24  the second installment before June 1, and the third installment
    2-1  before August 1.
    2-2        (c)  If the person fails to make a payment before the
    2-3  applicable date provided by Subsection (b), the unpaid amount is
    2-4  delinquent and incurs a penalty of 12 percent and interest as
    2-5  provided by Section 33.01(c).
    2-6        (d)  A person may pay more than the amount due for each
    2-7  installment and the amount in excess of the amount due shall be
    2-8  credited to the next installment.  A person may not pay less than
    2-9  the total amount due for each installment unless the collector
   2-10  provides for the acceptance of partial payments under this section.
   2-11  If the collector accepts a partial payment, penalties and interest
   2-12  are incurred only by the amount of each installment that remains
   2-13  unpaid on the applicable date provided by Subsection (b).
   2-14        (e)  If the delinquency date for taxes to which this section
   2-15  applies is postponed to May 1 or a later date, the collector shall
   2-16  extend each installment deadline provided by Subsection (b) by the
   2-17  number of months that the delinquency date was postponed.
   2-18        (f)  The comptroller shall adopt rules to implement this
   2-19  section.
   2-20        (g)  In this section:
   2-21              (1)  "Disaster" has the meaning assigned by Section
   2-22  418.004, Government Code.
   2-23              (2)  "Disaster area" has the meaning assigned by
   2-24  Section 151.350.
   2-25        SECTION 2.  The importance of this legislation and the
   2-26  crowded condition of the calendars in both houses create an
   2-27  emergency and an imperative public necessity that the
    3-1  constitutional rule requiring bills to be read on three several
    3-2  days in each house be suspended, and this rule is hereby suspended,
    3-3  and that this Act take effect and be in force from and after its
    3-4  passage, and it is so enacted.