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A BILL TO BE ENTITLED
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AN ACT
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relating to the effect on certain interest and penalties of the |
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deferral or abatement of the collection of ad valorem taxes on |
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certain residence homesteads. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.06(d), Tax Code, is amended to read as |
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follows: |
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(d) A tax lien remains on the property and interest |
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continues to accrue during the period collection of taxes is |
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deferred or abated under this section. The annual interest rate |
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during the deferral or abatement period is eight percent instead of |
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the rate provided by Section 33.01. Interest and penalties that |
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accrued or that were incurred or imposed under Section 33.01, [or] |
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33.07, or 33.08, or under Section 33.11 if the residence homestead |
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is a manufactured home treated as personal property, before the |
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date the individual files the deferral affidavit under Subsection |
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(b) or the date the judgment abating the suit is entered, as |
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applicable, are preserved. A penalty under Section 33.01 is not |
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incurred during a deferral or abatement period. An [The] |
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additional penalty under Section 33.07 or 33.08, or under Section |
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33.11 if the residence homestead is a manufactured home treated as |
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personal property, may be imposed and collected only if the taxes |
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for which collection is deferred or abated remain delinquent on or |
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after the 181st day after the date the deferral or abatement period |
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expires. A plea of limitation, laches, or want of prosecution does |
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not apply against the taxing unit because of deferral or abatement |
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of collection as provided by this section. |
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SECTION 2. Section 33.065(g), Tax Code, is amended to read |
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as follows: |
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(g) A tax lien remains on the property and interest |
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continues to accrue during the period collection of delinquent |
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taxes is deferred or abated under this section. The annual interest |
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rate during the deferral or abatement period is eight percent |
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instead of the rate provided by Section 33.01. Interest and |
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penalties that accrued or that were incurred or imposed under |
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Section 33.01, [or] 33.07, or 33.08, or under Section 33.11 if the |
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residence homestead is a manufactured home treated as personal |
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property, before the date the individual files the deferral |
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affidavit under Subsection (c) or the date the judgment abating the |
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suit is entered, as applicable, are preserved. A penalty is not |
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incurred on the delinquent taxes for which collection is deferred |
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or abated during a deferral or abatement period. An [The] |
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additional penalty under Section 33.07 or 33.08, or under Section |
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33.11 if the residence homestead is a manufactured home treated as |
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personal property, may be imposed and collected only if the |
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delinquent taxes for which collection is deferred or abated remain |
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delinquent on or after the 91st day after the date the deferral or |
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abatement period expires. A plea of limitation, laches, or want of |
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prosecution does not apply against the taxing unit because of |
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deferral or abatement of collection as provided by this section. |
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SECTION 3. Sections 33.06(d) and 33.065(g), Tax Code, as |
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amended by this Act, apply to interest and penalties that accrued or |
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that were incurred or imposed on a delinquent tax before the |
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effective date of this Act or that accrue or that are incurred or |
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imposed on or after that date, regardless of whether the deferral or |
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abatement period under the applicable section of that code began |
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before the effective date of this Act or begins on or after that |
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date. |
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SECTION 4. This Act takes effect September 1, 2015. |