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A BILL TO BE ENTITLED
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AN ACT
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relating to collection costs that may be imposed in connection with |
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certain delinquent ad valorem taxes owed by disabled veterans. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.07, Tax Code, is amended by amending |
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Subsection (a) and adding Subsections (e) and (f) to read as |
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follows: |
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(a) A taxing unit or appraisal district may provide, in the |
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manner required by law for official action by the body, that taxes |
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that become delinquent on or after February 1 of a year but not |
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later than May 1 of that year and that remain delinquent on July 1 of |
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the year in which they become delinquent incur an additional |
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penalty to defray costs of collection, if the unit or district or |
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another unit that collects taxes for the unit has contracted with an |
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attorney pursuant to Section 6.30. Except as provided by |
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Subsection (e), the [The] amount of the penalty may not exceed the |
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amount of the compensation specified in the contract with the |
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attorney to be paid in connection with the collection of the |
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delinquent taxes. |
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(e) If the property owner is a disabled veteran and the |
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property is the veteran's residence homestead, the amount of the |
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additional penalty may not exceed the lesser of: |
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(1) the amount of the penalty prescribed by Subsection |
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(a); or |
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(2) an amount equal to the applicable percentage of |
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the amount of the delinquent taxes for which the additional penalty |
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is incurred, as follows: |
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(A) six percent if the taxes remain delinquent on |
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July 1 of the tax year in which the penalty is incurred; |
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(B) 15 percent if the taxes remain delinquent on |
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July 1 of the first tax year after the tax year in which the penalty |
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is incurred; or |
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(C) 20 percent if the taxes remain delinquent on |
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July 1 of the second tax year after the tax year in which the penalty |
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is incurred. |
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(f) In this section: |
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(1) "Disabled veteran" has the meaning assigned by |
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Section 11.22. |
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(2) "Residence homestead" has the meaning assigned by |
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Section 11.13. |
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SECTION 2. Section 33.08, Tax Code, is amended by amending |
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Subsection (b) and adding Subsections (f) and (g) to read as |
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follows: |
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(b) The governing body of the taxing unit or appraisal |
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district, in the manner required by law for official action, may |
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provide that taxes that become delinquent on or after June 1 under |
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Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, 31.04, or 42.42 |
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incur an additional penalty to defray costs of collection. Except |
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as provided by Subsection (f), the [The] amount of the penalty may |
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not exceed the amount of the compensation specified in the |
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applicable contract with an attorney under Section 6.30 to be paid |
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in connection with the collection of the delinquent taxes. |
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(f) If the property owner is a disabled veteran and the |
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property is the veteran's residence homestead, the amount of the |
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additional penalty may not exceed the lesser of: |
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(1) the amount of the penalty prescribed by Subsection |
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(b); or |
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(2) an amount equal to the applicable percentage of |
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the amount of the delinquent taxes for which the additional penalty |
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is incurred, as follows: |
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(A) six percent if the taxes remain delinquent on |
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the date the penalty is incurred as provided by Subsection (c); |
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(B) 15 percent if the taxes remain delinquent on |
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the first anniversary of the date the penalty is incurred as |
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provided by Subsection (c); or |
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(C) 20 percent if the taxes remain delinquent on |
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the second anniversary of the date the penalty is incurred as |
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provided by Subsection (c). |
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(g) In this section: |
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(1) "Disabled veteran" has the meaning assigned by |
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Section 11.22. |
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(2) "Residence homestead" has the meaning assigned by |
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Section 11.13. |
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SECTION 3. Section 33.11, Tax Code, is amended by amending |
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Subsection (c) and adding Subsections (h) and (i) to read as |
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follows: |
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(c) Except as provided by Subsection (h), the [The] amount |
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of the penalty may not exceed the amount of the compensation |
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specified in the contract with the attorney to be paid in connection |
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with the collection of the delinquent taxes. |
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(h) If the property owner is a disabled veteran and the |
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property is the veteran's residence homestead, the amount of the |
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additional penalty may not exceed the lesser of: |
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(1) the amount of the penalty prescribed by Subsection |
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(c); or |
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(2) an amount equal to the applicable percentage of |
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the amount of the delinquent taxes for which the additional penalty |
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is incurred, as follows: |
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(A) six percent if the taxes remain delinquent on |
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the date the penalty is incurred as provided by Subsection (b); |
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(B) 15 percent if the taxes remain delinquent on |
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the first anniversary of the date the penalty is incurred as |
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provided by Subsection (b); or |
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(C) 20 percent if the taxes remain delinquent on |
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the second anniversary of the date the penalty is incurred as |
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provided by Subsection (b). |
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(i) In this section: |
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(1) "Disabled veteran" has the meaning assigned by |
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Section 11.22. |
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(2) "Residence homestead" has the meaning assigned by |
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Section 11.13. |
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SECTION 4. The changes in law made by this Act apply only to |
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the additional penalty on taxes that become delinquent on or after |
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the effective date of this Act. |
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SECTION 5. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |