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A BILL TO BE ENTITLED
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AN ACT
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relating to installment payments of ad valorem taxes. |
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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 to read |
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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. |
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SECTION 2. Section 31.032, Tax Code, is amended by amending |
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Subsection (b) and adding Subsection (b-1) to read as follows: |
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(b) A person may pay a taxing unit's taxes imposed on |
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property that the person owns in four equal installments without |
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penalty or interest if the first installment is paid [If,] before |
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the delinquency date and is[, a person pays at least one-fourth of a
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taxing unit's taxes imposed on property that the person owns,] |
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accompanied by notice to the taxing unit that the person will pay |
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the remaining taxes in [installments, the person may pay the
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remaining taxes without penalty or interest in] three equal |
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installments. If the delinquency date is February 1, the second |
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[first] installment must be paid before April 1, the third [second] |
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installment must be paid before June 1, and the fourth [third] |
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installment must be paid before August 1. If the delinquency date |
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is a date other than February 1, the second [first] installment must |
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be paid before the first day of the second month after the |
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delinquency date, the third [second] installment must be paid |
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before the first day of the fourth month after the delinquency date, |
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and the fourth [third] installment must be paid before the first day |
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of the sixth month after the delinquency date. |
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(b-1) Notwithstanding the deadline prescribed by Subsection |
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(b) for payment of the first installment, a person to whom this |
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section applies may pay the taxes in four equal installments as |
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provided by Subsection (b) if the first installment is paid and the |
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required notice is provided before the first day of the first month |
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after the delinquency date. |
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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. |