BILL ANALYSIS |
C.S.H.B. 1933 |
By: Darby |
Ways & Means |
Committee Report (Substituted) |
BACKGROUND AND PURPOSE
Taxing units in Texas are currently required to offer reasonable installment plans for payment of property taxes. Interested parties assert that clarifications should be made with regard to this requirement to address the timeline of payments and who may qualify for an installment plan. C.S.H.B. 1933 seeks to provide for such clarification as it relates to installment payments of property taxes.
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CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
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RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
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ANALYSIS
C.S.H.B. 1933 amends the Tax Code to clarify the dates by which installment payments of property taxes imposed on property that an individual owns and occupies as a residence homestead must be paid by the individual, provided that the individual is eligible to do so and the first installment is paid before the delinquency date, if the delinquency date is a date other than February 1, as follows: for the second installment, the first day of the second month after the delinquency date; for the third installment, the first day of the fourth month after the delinquency date; and for the fourth installment, the first day of the sixth month after the delinquency date. The bill makes the same clarifications to dates by which installment payments of taxes on property in a disaster area must be paid.
C.S.H.B. 1933 limits the requirement that the collector for a taxing unit enter into an agreement with a person delinquent in the payment of the property tax on a residence homestead for the payment of the tax, penalties, and interest in installments if the person has not entered into such an agreement in the preceding 24 months to a residence homestead for which the property owner has been granted a residence homestead exemption. The bill limits the requirement that an installment agreement for the payment of delinquent property taxes extend for a period of 12 months to the property that is the subject of the agreement being a residence homestead for which the person entering into the agreement has been granted a residence homestead exemption. The bill limits the prohibition against a penalty accruing on the unpaid balance during the period of such an agreement if the property that is subject to the agreement is a residence homestead to a residence homestead for which the property owner has been granted a residence homestead exemption.
C.S.H.B. 1933 repeals the requirement that the collector for a taxing unit, if the delinquency date for certain residence homestead property taxes is postponed to May 1 or a later date, to extend each installment deadline by the number of months that the delinquency date was postponed. The bill repeals a similar provision relating to installment payments of taxes on property in a disaster area.
C.S.H.B. 1933 repeals Sections 31.031(d) and 31.032(e), Tax Code.
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EFFECTIVE DATE
September 1, 2015.
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COMPARISON OF ORIGINAL AND SUBSTITUTE
While C.S.H.B. 1933 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill.
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