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AN ACT
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relating to deferred payment of ad valorem taxes for certain |
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persons serving in the United States armed forces. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 31.02(b) and (c), Tax Code, are amended |
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to read as follows: |
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(b) An eligible person serving on active duty in any branch |
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of the United States armed forces [during a war or national
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emergency declared in accordance with federal law] may pay |
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delinquent property taxes on property in which the person owns any |
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interest without penalty or interest no later than the 60th day |
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after the date on which the earliest of the following occurs: |
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(1) the person is discharged from active military |
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service; |
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(2) the person returns to the state for more than 10 |
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days; or |
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(3) the person returns to non-active duty status in |
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the reserves[; or
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[(4) the war or national emergency ends]. |
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(c) "Eligible person" means a person on active military duty |
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in this state who was transferred out of this state [as a result of a
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war or national emergency declared in accordance with federal law] |
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or a person in the reserve forces who was placed on active military |
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duty and transferred out of this state [as a result of a war or
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national emergency declared in accordance with federal law]. |
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SECTION 2. Section 33.01, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) Notwithstanding the other provisions of this section, a |
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delinquent tax for which a person defers payment under Section |
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31.02(b) that is not paid on or before the date the deferral period |
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prescribed by that subsection expires: |
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(1) accrues interest at a rate of six percent for each |
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year or portion of a year the tax remains unpaid; and |
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(2) does not incur a penalty. |
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SECTION 3. This Act applies to penalties and interest on |
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delinquent taxes if the taxes are paid on or after the effective |
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date of this Act, even if the penalties or interest accrued before |
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the effective date of this Act. |
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SECTION 4. This Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1883 was passed by the House on May 2, |
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2019, by the following vote: Yeas 140, Nays 1, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1883 was passed by the Senate on May |
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22, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |