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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 imposed on |
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certain homesteads. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 31.031, Tax Code, is |
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amended to read as follows: |
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Sec. 31.031. QUARTERLY INSTALLMENT PAYMENTS OF CERTAIN |
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HOMESTEAD TAXES. |
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SECTION 2. Section 31.031(a-1), Tax Code, is amended to |
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read as follows: |
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(a-1) An individual to whom this section applies may pay a |
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taxing unit's taxes imposed on property that the person owns and |
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occupies as a residence homestead or for which the person receives |
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an exemption under Section 11.22 in four equal installments without |
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penalty or interest if the first installment is paid before the |
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delinquency date and is accompanied by notice to the taxing unit |
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that the person will pay the remaining taxes in three equal |
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installments. If the delinquency date is February 1, the second |
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installment must be paid before April 1, the third installment must |
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be paid before June 1, and the fourth installment must be paid |
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before August 1. If the delinquency date is a date other than |
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February 1, the second installment must be paid before the first day |
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of the second month after the delinquency date, the third |
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installment must be paid before the first day of the fourth month |
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after the delinquency date, and the fourth installment must be paid |
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before the first day of the sixth month after the delinquency date. |
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SECTION 3. Chapter 31, Tax Code, is amended by adding |
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Section 31.033 to read as follows: |
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Sec. 31.033. MONTHLY INSTALLMENT PAYMENTS OF TAXES ON |
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CERTAIN HOMESTEADS. (a) This section applies only to: |
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(1) an individual who is qualified for an exemption |
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under Section 11.13; |
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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 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). |
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(b) An individual to whom this section applies may pay a |
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taxing unit's taxes imposed on property that the person owns and |
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occupies as a residence homestead or for which the person receives |
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an exemption under Section 11.22 in five or nine equal installments |
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without penalty or interest if the first installment is paid before |
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November 1 of the year for which the taxes were assessed and is |
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accompanied by notice to the taxing unit that the person will pay |
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the remaining taxes in four or eight equal monthly installments, as |
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applicable. The second installment must be paid before December 1, |
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and each subsequent installment must be paid before the first day of |
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each subsequent month. If the individual elects to pay taxes in five |
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equal installments, the fifth installment must be paid before March |
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1. If the individual elects to pay taxes in nine equal installments, |
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the ninth installment must be paid before July 1. |
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(c) If the individual fails to make a timely payment due |
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after January 1, the unpaid installment is delinquent and incurs a |
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penalty of six percent and interest as provided by Section |
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33.01(c). The penalty provided by Section 33.01(a) does not apply |
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to the unpaid installment. |
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(d) An individual may pay more than the amount due for each |
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installment and the amount in excess of the amount due shall be |
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credited to the next installment. An individual may not pay less |
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than the total amount due for each installment unless the collector |
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provides for the acceptance of partial payments under this section. |
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If the collector accepts a partial payment, penalties and interest |
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are incurred only by the amount of each installment due after |
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January 1 that remains unpaid on the applicable date provided by |
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Subsection (b). |
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SECTION 4. Section 33.08(b), Tax Code, is amended to read as |
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follows: |
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(b) The governing body of the taxing unit or appraisal |
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district, in the manner required by law for official action, may |
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provide that taxes that become delinquent on or after June 1 under |
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Section 26.075(j), 26.15(e), 31.03, 31.031, 31.032, 31.033, 31.04, |
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or 42.42 incur an additional penalty to defray costs of collection. |
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The amount of the penalty may not exceed the amount of the |
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compensation specified in the applicable contract with an attorney |
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under Section 6.30 to be paid in connection with the collection of |
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the delinquent taxes. |
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SECTION 5. 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 6. This Act takes effect January 1, 2022. |