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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of individuals from low-income |
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households to pay the ad valorem taxes imposed on the individual's |
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residence homestead in installments. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.031(a), Tax Code, as amended by |
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Chapters 122 (H.B. 97), 643 (H.B. 709), and 935 (H.B. 1597), Acts of |
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the 83rd Legislature, Regular Session, 2013, is reenacted and |
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amended to read as follows: |
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(a) This section applies only to: |
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(1) an individual who is: |
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(A) disabled or at least 65 years of age; and |
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(B) qualified for an exemption under Section |
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11.13(c); [or] |
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(2) an individual who is: |
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(A) a disabled veteran or the unmarried surviving |
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spouse of a disabled veteran; and |
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(B) qualified for an exemption under Section |
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11.132 or 11.22; or |
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(3) an individual whose household income for the |
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household located at the individual's residence homestead is not |
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more than 80 percent of the applicable area median family income |
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established by the United States Department of Housing and Urban |
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Development. |
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SECTION 2. Section 31.031, Tax Code, is amended by adding |
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Subsection (a-3) to read as follows: |
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(a-3) To qualify to pay taxes in installments under |
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Subsection (a)(3), the individual must provide the collector with |
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any income or household information the collector requires to |
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establish eligibility. |
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SECTION 3. 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 4. This Act takes effect January 1, 2018. |