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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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residence homesteads in certain counties. |
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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, is amended 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; or |
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(3) an individual who is qualified for an exemption |
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under Section 11.13 for property located in a county with a |
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population of more than 1.5 million in which more than 70 percent of |
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the population lives in a single municipality. |
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SECTION 2. 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 3. This Act takes effect January 1, 2024. |