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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of a disabled veteran or surviving |
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spouse to pay ad valorem taxes imposed on a residence homestead in |
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installments. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.031, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) This section applies only to: |
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(1) [If before the delinquency date] an individual who |
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is: |
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(A) disabled or at least 65 years of age; and |
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(B) [is] qualified for an exemption under Section |
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11.13(c); or |
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(2) an individual who is: |
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(A) a disabled veteran or the unmarried surviving |
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spouse of a disabled veteran; and |
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(B) qualified for an exemption under Section |
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11.22. |
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(a-1) If before the delinquency date an individual to whom |
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this section applies pays at least one-fourth of a taxing unit's |
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taxes imposed on property that the person owns and occupies as a |
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residence homestead, accompanied by notice to the taxing unit that |
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the person will pay the remaining taxes in installments, the person |
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may pay the remaining taxes without penalty or interest in three |
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equal installments. The first installment must be paid before |
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April 1, the second installment before June 1, and the third |
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installment before August 1. |
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SECTION 2. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2008. |