| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of a property owner to pay certain |
|
|
deferred ad valorem taxes and interest in installments. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 6.035(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) An individual is ineligible to serve on an appraisal |
|
|
district board of directors and is disqualified from employment as |
|
|
chief appraiser if the individual: |
|
|
(1) is related within the second degree by |
|
|
consanguinity or affinity, as determined under Chapter 573, |
|
|
Government Code, to an individual who is engaged in the business of |
|
|
appraising property for compensation for use in proceedings under |
|
|
this title or of representing property owners for compensation in |
|
|
proceedings under this title in the appraisal district; or |
|
|
(2) owns property on which delinquent taxes have been |
|
|
owed to a taxing unit for more than 60 days after the date the |
|
|
individual knew or should have known of the delinquency unless: |
|
|
(A) the delinquent taxes and any penalties and |
|
|
interest are being paid under an installment payment agreement |
|
|
under Section 33.02 or 33.025; or |
|
|
(B) a suit to collect the delinquent taxes is |
|
|
deferred or abated under Section 33.06 or 33.065. |
|
|
SECTION 2. Section 6.412(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) An individual is ineligible to serve on an appraisal |
|
|
review board if the individual: |
|
|
(1) is related within the second degree by |
|
|
consanguinity or affinity, as determined under Chapter 573, |
|
|
Government Code, to an individual who is engaged in the business of |
|
|
appraising property for compensation for use in proceedings under |
|
|
this title or of representing property owners for compensation in |
|
|
proceedings under this title in the appraisal district for which |
|
|
the appraisal review board is established; |
|
|
(2) owns property on which delinquent taxes have been |
|
|
owed to a taxing unit for more than 60 days after the date the |
|
|
individual knew or should have known of the delinquency unless: |
|
|
(A) the delinquent taxes and any penalties and |
|
|
interest are being paid under an installment payment agreement |
|
|
under Section 33.02 or 33.025; or |
|
|
(B) a suit to collect the delinquent taxes is |
|
|
deferred or abated under Section 33.06 or 33.065; or |
|
|
(3) is related within the third degree by |
|
|
consanguinity or within the second degree by affinity, as |
|
|
determined under Chapter 573, Government Code, to a member of the |
|
|
appraisal district's board of directors. |
|
|
SECTION 3. Subchapter A, Chapter 33, Tax Code, is amended by |
|
|
adding Section 33.025 to read as follows: |
|
|
Sec. 33.025. INSTALLMENT PAYMENT OF DEFERRED TAXES. (a) An |
|
|
owner of property who inherited the property from a person who was |
|
|
at the time of the person's death receiving a deferral from the |
|
|
collection of taxes under Section 33.06 for the property is |
|
|
entitled to pay the deferred taxes and the interest that accrued on |
|
|
those taxes during the deferral period in installments as provided |
|
|
by this section. |
|
|
(b) On written request of the property owner, the collector |
|
|
for a taxing unit shall enter into an installment agreement with the |
|
|
property owner for payment of the deferred taxes and interest in |
|
|
installments. The property owner must make the request not later |
|
|
than the day the deferral period expires as provided by Section |
|
|
33.06. |
|
|
(c) An installment agreement under this section must: |
|
|
(1) be in writing; |
|
|
(2) provide that payments of the deferred taxes and |
|
|
interest be made in monthly or annual installments, as established |
|
|
by the property owner requesting the agreement; |
|
|
(3) extend for the same period of time that the |
|
|
deferral was in effect or for a shorter period if agreed to by the |
|
|
property owner; and |
|
|
(4) provide that the agreement expires on the earlier |
|
|
of: |
|
|
(A) the date the property owner no longer owns |
|
|
the property; or |
|
|
(B) the 30th day after the date the property |
|
|
owner fails to make a payment required by the agreement. |
|
|
(d) A taxing unit or collector for the unit may not seize or |
|
|
sell property or file suit to collect a delinquent tax subject to an |
|
|
installment agreement until the date the installment agreement |
|
|
expires. |
|
|
(e) Interest accrues on the unpaid balance of the taxes |
|
|
included in the installment agreement as provided by Section |
|
|
33.01(c) during the period of the agreement. A penalty is not |
|
|
incurred as provided by Section 33.01(a) on the unpaid balance |
|
|
during the period of the agreement. |
|
|
(f) Section 33.02(e) applies to an installment agreement |
|
|
executed under this section in the same manner as that subsection |
|
|
applies to an installment agreement executed under Section 33.02. |
|
|
(g) The collector for a taxing unit must deliver a notice of |
|
|
default to a property owner who is in breach of an installment |
|
|
agreement under this section before the collector may seize and |
|
|
sell the property or file suit to collect a delinquent tax subject |
|
|
to the agreement. |
|
|
SECTION 4. 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, 2017. |