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A BILL TO BE ENTITLED
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AN ACT
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relating to the split-payment 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 31.03, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) The governing body of a taxing unit that collects its |
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own taxes may provide, in the manner required by law for official |
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action by the body, that a person who pays one-half of the taxing |
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unit's taxes before December 1 or, if applicable, the date provided |
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by Subsection (a-1) may pay the remaining one-half of the taxes |
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without penalty or interest before July 1 of the following year. |
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(a-1) If a taxing unit that has adopted the split-payment |
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option provided by Subsection (a) mails its tax bills after |
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November 30, the first one-half of the taxing unit's taxes must be |
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paid before the first day of the next month following the first full |
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calendar month following the date the tax bills are mailed. |
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SECTION 2. Section 31.04(c), Tax Code, is amended to read as |
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follows: |
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(c) A [payment option provided by Section 31.03 of this code |
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or a] discount adopted under Section 31.05(b) [of this code] does |
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not apply to taxes that are calculated too late for it to be |
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available. |
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SECTION 3. Section 42.08(c), Tax Code, is amended to read as |
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follows: |
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(c) A property owner that pays an amount of taxes greater |
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than that required by Subsection (b) does not forfeit the property |
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owner's right to a final determination of the appeal by making the |
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payment. The property owner may pay an additional amount of taxes |
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at any time. If the property owner files a timely appeal under this |
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chapter, taxes paid on the property are considered paid under |
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protest, even if paid before the appeal is filed. If the taxes are |
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subject to the split-payment option provided by Section 31.03, the |
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property owner may comply with Subsection (b) of this section by |
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paying one-half of the amount otherwise required to be paid under |
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that subsection before December 1 or, if applicable, the date |
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provided by Section 31.03(a-1) and paying the remaining one-half of |
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that amount before July 1 of the following year. |
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SECTION 4. The changes in law made by this Act apply only to |
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ad valorem taxes imposed for an ad valorem tax year that begins on |
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or after the effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2026. |