| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the eligibility of a disabled veteran or surviving |
|
|
spouse to pay ad valorem taxes imposed on a residence homestead in |
|
|
installments. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 31.031, Tax Code, is amended by amending |
|
|
Subsection (a) and adding Subsection (a-1) to read as follows: |
|
|
(a) This section applies only to: |
|
|
(1) [If before the delinquency date] an individual who |
|
|
is: |
|
|
(A) disabled or at least 65 years of age; and |
|
|
(B) [is] qualified for an exemption under Section |
|
|
11.13(c); or |
|
|
(2) an individual who is: |
|
|
(A) a disabled veteran or the unmarried surviving |
|
|
spouse of a disabled veteran; and |
|
|
(B) qualified for an exemption under Section |
|
|
11.22. |
|
|
(a-1) If before the delinquency date an individual to whom |
|
|
this section applies pays at least one-fourth of a taxing unit's |
|
|
taxes imposed on property that the person owns and occupies as a |
|
|
residence homestead, accompanied by notice to the taxing unit that |
|
|
the person will pay the remaining taxes in installments, the person |
|
|
may pay the remaining taxes without penalty or interest in three |
|
|
equal installments. The first installment must be paid before |
|
|
April 1, the second installment before June 1, and the third |
|
|
installment before August 1. |
|
|
SECTION 2. This Act applies only to an ad valorem tax year |
|
|
that begins on or after the effective date of this Act. |
|
|
SECTION 3. This Act takes effect January 1, 2012. |