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A BILL TO BE ENTITLED
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AN ACT
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relating to installment payments of the ad valorem taxes imposed on |
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the residence homesteads of certain individuals. |
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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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Subsections (a-1), (b), (c), and (d) and adding Subsection (a-2) to |
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read as follows: |
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(a-1) An [If before the delinquency date an] individual to |
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whom this section applies may pay [pays at least one-fourth of] a |
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taxing unit's taxes imposed on property that the person owns and |
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occupies as a residence homestead in four equal installments |
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without penalty or interest if the first installment is paid before |
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the delinquency date and is[,] accompanied by notice to the taxing |
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unit that the person will pay the remaining taxes in three equal |
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installments[, the person may pay the remaining taxes without
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penalty or interest in three equal installments]. The second |
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[first] installment must be paid before April 1, the third [second] |
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installment before June 1, and the fourth [third] installment |
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before August 1. |
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(a-2) Notwithstanding the deadline prescribed by Subsection |
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(a-1) for payment of the first installment, an individual to whom |
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this section applies may pay the taxes in four equal installments as |
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provided by Subsection (a-1) if the first installment is paid and |
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the required notice is provided not later than March 1. |
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(b) If the individual fails to make a payment, including the |
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first payment, before the applicable date provided by Subsection |
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(a-1) [(a)], the unpaid amount is delinquent and incurs a penalty of |
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six percent and interest as provided by Section 33.01(c). The |
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penalty provided by Section 33.01(a) does not apply to the unpaid |
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amount. |
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(c) An individual may pay more than the amount due for each |
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installment and the amount in excess of the amount due shall be |
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credited to the next installment. An individual may not pay less |
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than the total amount due for each installment unless the collector |
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provides for the acceptance of partial payments under this section. |
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If the collector accepts a partial payment, penalties and interest |
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are incurred only by the amount of each installment that remains |
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unpaid on the applicable date provided by Subsection (a-1) [(a)]. |
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(d) If the delinquency date for taxes to which this section |
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applies is postponed to May 1 or a later date, the collector shall |
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extend each installment deadline provided by Subsection (a-1) [(a)] |
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by the number of months that the delinquency date was postponed. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2013. |