Floor Packet Page No. 38


CSHB 3 is amended by adding Section 31.03 (d) and (e) to Chapter 31 of
  the Tax Code as follows:
d)  The governing body of a taxing unit that collects its own taxes may
  provide, in the manner provided by law for official action by the body, that a
  person who pays one half of the unit's taxes on the taxpayer's residential
  homestead as defined in Section 11.13, before December 1 may pay the
  remaining one-half of the taxes without penalty or interest before July 1 of the
  following year.
e)  The split payment option for residential homesteads set forth in the
  preceding section (d) applies to taxes for all units for which the adopting taxing
  unit collects taxes.