| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the entitlement of a property owner to receive a |
|
|
discount for making an early payment of the ad valorem taxes on the |
|
|
owner's property. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 31.01(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) The tax bill or a separate statement accompanying the |
|
|
tax bill shall: |
|
|
(1) identify the property subject to the tax; |
|
|
(2) state the appraised value, assessed value, and |
|
|
taxable value of the property; |
|
|
(3) if the property is land appraised as provided by |
|
|
Subchapter C, D, E, or H, Chapter 23, state the market value and the |
|
|
taxable value for purposes of deferred or additional taxation as |
|
|
provided by Section 23.46, 23.55, 23.76, or 23.9807, as applicable; |
|
|
(4) state the assessment ratio for the taxing unit; |
|
|
(5) state the type and amount of any partial exemption |
|
|
applicable to the property, indicating whether it applies to |
|
|
appraised or assessed value; |
|
|
(6) state the total tax rate for the taxing unit; |
|
|
(7) state the amount of tax due, the due date, and the |
|
|
delinquency date; |
|
|
(8) explain the payment option [and discounts] |
|
|
provided by Section [Sections] 31.03 [and 31.05,] if available to |
|
|
the taxing unit's taxpayers; |
|
|
(8-a) explain the discounts provided by Section |
|
|
31.05[,] and state the date on which each of the discount periods |
|
|
provided by that section [Section 31.05] concludes[, if the |
|
|
discounts are available]; |
|
|
(9) state the rates of penalty and interest imposed |
|
|
for delinquent payment of the tax; |
|
|
(10) include the name and telephone number of the |
|
|
assessor for the taxing unit and, if different, of the collector for |
|
|
the taxing unit; |
|
|
(11) for real property, state for the current tax year |
|
|
and each of the preceding five tax years: |
|
|
(A) the appraised value and taxable value of the |
|
|
property; |
|
|
(B) the total tax rate for the taxing unit; |
|
|
(C) the amount of taxes imposed on the property |
|
|
by the taxing unit; and |
|
|
(D) the difference, expressed as a percent |
|
|
increase or decrease, as applicable, in the amount of taxes imposed |
|
|
on the property by the taxing unit compared to the amount imposed |
|
|
for the preceding tax year; and |
|
|
(12) for real property, state the differences, |
|
|
expressed as a percent increase or decrease, as applicable, in the |
|
|
following for the current tax year as compared to the fifth tax year |
|
|
before that tax year: |
|
|
(A) the appraised value and taxable value of the |
|
|
property; |
|
|
(B) the total tax rate for the taxing unit; and |
|
|
(C) the amount of taxes imposed on the property |
|
|
by the taxing unit. |
|
|
SECTION 2. Sections 31.04(c), (d), and (e), Tax Code, are |
|
|
amended to read as follows: |
|
|
(c) The [A] payment option provided by Section 31.03 [of |
|
|
this code or a discount adopted under Section 31.05(b) of this code] |
|
|
does not apply to taxes that are calculated too late for it to be |
|
|
available. |
|
|
(d) If a taxing unit mails its tax bills after September 30 |
|
|
[and adopts the discounts provided by Section 31.05(c) of this |
|
|
code], the delinquency date is postponed to the first day of the |
|
|
next month following the fourth full calendar month following the |
|
|
date the tax bills were mailed. |
|
|
(e) If the delinquency date for a tax is postponed under |
|
|
Subsection [(a) or] (a-1), that postponed delinquency date is the |
|
|
date on which penalties and interest begin to be incurred on the tax |
|
|
as provided by Section 33.01. |
|
|
SECTION 3. Section 31.05(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) A person is entitled to [taxing unit may adopt] the |
|
|
following discounts on the taxes the person pays to a taxing unit |
|
|
[to apply when it mails its tax bills after September 30]: |
|
|
(1) three percent if the tax is paid before or during |
|
|
the next full calendar month following the date on which the tax |
|
|
bills are [were] mailed; |
|
|
(2) two percent if the tax is paid during the second |
|
|
full calendar month following the date on which the tax bills are |
|
|
[were] mailed; and |
|
|
(3) one percent if the tax is paid during the third |
|
|
full calendar month following the date on which the tax bills are |
|
|
[were] mailed. |
|
|
SECTION 4. Sections 31.07(b), (c), and (d), Tax Code, are |
|
|
amended to read as follows: |
|
|
(b) A collector shall accept payment of the tax imposed on a |
|
|
property by a taxing unit [that has adopted the discounts] under |
|
|
Section 31.05 [of this code] separately from taxes imposed on that |
|
|
property by other taxing units using the same collector, even if the |
|
|
taxes are included in the same bill. The collector may adopt a |
|
|
policy of accepting separate payments in other circumstances. If |
|
|
the tax paid is included in the same bill as other taxes that are not |
|
|
paid, the collector shall send a revised bill or receipt to reflect |
|
|
the tax payment, if a discount applies to the payment, and may send |
|
|
a revised bill or receipt to reflect the tax payment in other |
|
|
circumstances. The sending of a revised bill does not affect the |
|
|
date on which the unpaid taxes become delinquent. |
|
|
(c) A collector may adopt a policy of accepting partial |
|
|
payments of property taxes. A payment option provided by Section |
|
|
31.03 [of this code] or a discount [adopted] under Section 31.05 [of |
|
|
this code] does not apply to any portion of a partial payment. If a |
|
|
collector accepts a partial payment on a tax bill that includes |
|
|
taxes for more than one taxing unit, the collector shall allocate |
|
|
the partial payment among all the taxing units included in the bill |
|
|
in proportion to the amount of tax included in the bill for each |
|
|
taxing unit, unless the collector under Subsection (b) has adopted |
|
|
a policy of accepting payments of a taxing unit's taxes separate |
|
|
from the taxes of other taxing units included in the same bill and |
|
|
the taxpayer directs that the partial payment be allocated in |
|
|
specific amounts to one or more specific taxing units. Acceptance |
|
|
of a partial payment does not affect the date that the tax becomes |
|
|
delinquent, but the penalties and interest provided by Section |
|
|
33.01 [of this code] are incurred only by the portion of a tax that |
|
|
remains unpaid on the date the tax becomes delinquent. |
|
|
(d) Notwithstanding Subsection (c), a collector shall |
|
|
accept a partial payment of property taxes on a tax bill that |
|
|
includes taxes for more than one taxing unit if [one or more of the |
|
|
taxing units has adopted the discounts under Section 31.05 of this |
|
|
code,] the taxpayer directs that the partial payment be allocated |
|
|
first as a discounted [to the] payment to [of the taxes owed] one or |
|
|
more of the taxing units under Section 31.05 [that have adopted the |
|
|
discounts,] and the amount of the payment is equal to or greater |
|
|
than the amount of the taxes owed the taxing units designated by the |
|
|
taxpayer. |
|
|
SECTION 5. The following provisions of the Tax Code are |
|
|
repealed: |
|
|
(1) Section 31.04(a); and |
|
|
(2) Sections 31.05(a), (b), and (d). |
|
|
SECTION 6. This Act applies only to the payment of ad |
|
|
valorem taxes for a tax year that begins on or after the effective |
|
|
date of this Act. |
|
|
SECTION 7. This Act takes effect January 1, 2024. |