SECTION 1. Section 33.07,
Tax Code, is amended by amending Subsection (a) and adding Subsections (e)
and (f) to read as follows:
(a) A taxing unit or
appraisal district may provide, in the manner required by law for official
action by the body, that taxes that become delinquent on or after February
1 of a year but not later than May 1 of that year and that remain
delinquent on July 1 of the year in which they become delinquent incur an
additional penalty to defray costs of collection, if the unit or district
or another unit that collects taxes for the unit has contracted with an
attorney pursuant to Section 6.30. Except as provided by Subsection
(e), the [The] amount of the penalty may not exceed the amount
of the compensation specified in the contract with the attorney to be paid
in connection with the collection of the delinquent taxes.
(e) If the property owner
is a veteran, the amount of the
additional penalty may not exceed the lesser of:
(1) the amount of the
penalty prescribed by Subsection (a); or
(2) an amount equal to five percent of the amount of the delinquent
taxes for which the additional penalty is incurred.
(f) In this section, "veteran" means an individual who:
(1) served not less than 90 days, unless sooner discharged by reason
of a service-connected disability, on active duty in the Army, Navy, Air
Force, Coast Guard, United States Public Health Service as constituted
under 42 U.S.C. Section 201 et seq., or Marine Corps of the United States
after September 16, 1940, and who has not been dishonorably discharged from
the branch of the service in which the person served;
(2) has at least 20 years of active or reserve military service as
computed when determining the person's eligibility to receive retired pay
under applicable federal law; or
(3) has enlisted or received an appointment in the Texas National
Guard, who has completed all initial active duty training required as a
condition of the enlistment or appointment, and who has not been
dishonorably discharged from the Texas National Guard.
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SECTION 1. Section 33.07,
Tax Code, is amended by amending Subsection (a) and adding Subsections (e)
and (f) to read as follows:
(a) A taxing unit or
appraisal district may provide, in the manner required by law for official
action by the body, that taxes that become delinquent on or after February
1 of a year but not later than May 1 of that year and that remain
delinquent on July 1 of the year in which they become delinquent incur an
additional penalty to defray costs of collection, if the unit or district
or another unit that collects taxes for the unit has contracted with an
attorney pursuant to Section 6.30. Except as provided by Subsection
(e), the [The] amount of the penalty may not exceed the amount
of the compensation specified in the contract with the attorney to be paid
in connection with the collection of the delinquent taxes.
(e) If the property owner
is a disabled veteran and the property is the
veteran's residence homestead, the amount of the additional penalty
may not exceed the lesser of:
(1) the amount of the
penalty prescribed by Subsection (a); or
(2) an amount equal to
the applicable percentage of the
amount of the delinquent taxes for which the additional penalty is
incurred, as follows:
(A) six percent if the taxes remain delinquent on July 1 of the tax
year in which the penalty is incurred;
(B) 15 percent if the taxes remain delinquent on July 1 of the first
tax year after the tax year in which the penalty is incurred; or
(C) 20 percent if the taxes remain delinquent on July 1 of the
second tax year after the tax year in which the penalty is incurred.
(f) In this section:
(1) "Disabled veteran" has the meaning assigned by Section
11.22.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
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SECTION 2. Section 33.08,
Tax Code, is amended by amending Subsection (b) and adding Subsection (f)
to read as follows:
(b) The governing body of
the taxing unit or appraisal district, in the manner required by law for
official action, may provide that taxes that become delinquent on or after
June 1 under Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, 31.04, or
42.42 incur an additional penalty to defray costs of collection. Except
as provided by Subsection (f), the [The] amount of the penalty
may not exceed the amount of the compensation specified in the applicable
contract with an attorney under Section 6.30 to be paid in connection with
the collection of the delinquent taxes.
(f) In this subsection, "veteran" has the
meaning assigned by Section 33.07(f). If the property owner is a veteran, the amount of the additional
penalty may not exceed the lesser of:
(1) the amount of the
penalty prescribed by Subsection (b); or
(2) an amount equal to five percent of the amount of the delinquent
taxes for which the additional penalty is incurred.
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SECTION 2. Section 33.08,
Tax Code, is amended by amending Subsection (b) and adding Subsections (f)
and (g) to read as follows:
(b) The governing body of
the taxing unit or appraisal district, in the manner required by law for
official action, may provide that taxes that become delinquent on or after
June 1 under Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, 31.04, or
42.42 incur an additional penalty to defray costs of collection. Except
as provided by Subsection (f), the [The] amount of the penalty
may not exceed the amount of the compensation specified in the applicable
contract with an attorney under Section 6.30 to be paid in connection with
the collection of the delinquent taxes.
(f) If the property owner
is a disabled veteran and the property is the
veteran's residence homestead, the amount of the additional penalty
may not exceed the lesser of:
(1) the amount of the
penalty prescribed by Subsection (b); or
(2) an amount equal to the applicable percentage of the amount of
the delinquent taxes for which the additional penalty is incurred, as follows:
(A) six percent if the taxes remain delinquent on the date the
penalty is incurred as provided by Subsection (c);
(B) 15 percent if the taxes remain delinquent on the first
anniversary of the date the penalty is incurred as provided by Subsection
(c); or
(C) 20 percent if the taxes remain delinquent on the second
anniversary of the date the penalty is incurred as provided by Subsection
(c).
(g) In this section:
(1) "Disabled veteran" has the meaning assigned by Section
11.22.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
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SECTION 3. Section 33.11,
Tax Code, is amended by amending Subsection (c) and adding Subsection (h)
to read as follows:
(c) Except as provided by
Subsection (h), the [The] amount of the penalty may not exceed
the amount of the compensation specified in the contract with the attorney
to be paid in connection with the collection of the delinquent taxes.
(h) In this subsection, "veteran" has the
meaning assigned by Section 33.07(f). If the property owner is a veteran, the amount of the additional
penalty may not exceed the lesser of:
(1) the amount of the
penalty prescribed by Subsection (c); or
(2) an amount equal to five percent of the amount of the delinquent
taxes for which the additional penalty is incurred.
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SECTION 3. Section 33.11,
Tax Code, is amended by amending Subsection (c) and adding Subsections (h)
and (i) to read as follows:
(c) Except as provided by
Subsection (h), the [The] amount of the penalty may not exceed
the amount of the compensation specified in the contract with the attorney
to be paid in connection with the collection of the delinquent taxes.
(h) If the property owner
is a disabled veteran and the property is the
veteran's residence homestead, the amount of the additional penalty
may not exceed the lesser of:
(1) the amount of the
penalty prescribed by Subsection (c); or
(2) an amount equal to
the applicable percentage of the
amount of the delinquent taxes for which the additional penalty is
incurred, as follows:
(A) six percent if the taxes remain delinquent on the date the
penalty is incurred as provided by Subsection (b);
(B) 15 percent if the taxes remain delinquent on the first
anniversary of the date the penalty is incurred as provided by Subsection
(b); or
(C) 20 percent if the taxes remain delinquent on the second
anniversary of the date the penalty is incurred as provided by Subsection
(b).
(i) In this section:
(1) "Disabled veteran" has the meaning assigned by Section
11.22.
(2) "Residence homestead" has the meaning assigned by
Section 11.13.
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SECTION 5. This Act takes
effect immediately if it receives a vote of two-thirds of all the members
elected to each house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for
immediate effect, this Act takes effect September 1, 2013.
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SECTION 5. Same as introduced
version.
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