Bill Text: TX HB1110 | 2013-2014 | 83rd Legislature | Comm Sub

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Bill Title: Relating to installment payments of the ad valorem taxes imposed on the residence homesteads of certain individuals.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Introduced - Dead) 2013-05-07 - Committee report sent to Calendars [HB1110 Detail]

Download: Texas-2013-HB1110-Comm_Sub.html

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83R14185 DDT-F
By: Nevarez, Canales, Cortez, et al. H.B. No. 1110
Substitute the following for H.B. No. 1110:
By: Hilderbran C.S.H.B. No. 1110

A BILL TO BE ENTITLED
AN ACT
relating to installment payments of the ad valorem taxes imposed on
the residence homesteads of certain individuals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.031, Tax Code, is amended to read as
follows:
Sec. 31.031. INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD
TAXES. (a) This section applies only to:
(1) an individual who is:
(A) disabled or at least 65 years of age; and
(B) qualified for an exemption under Section
11.13(c); or
(2) an individual who is[:
[(A) the unmarried surviving spouse of a disabled
veteran; and
[(B)] qualified for an exemption under Section
11.22.
(a-1) An [If before the delinquency date an] individual to
whom this section applies may pay [pays at least one-fourth of] a
taxing unit's taxes imposed on property that the person owns and
occupies as a residence homestead in four equal installments
without penalty or interest if the first installment is paid before
the delinquency date and is[,] accompanied by notice to the taxing
unit that the person will pay the remaining taxes in three equal
installments[, the person may pay the remaining taxes without
penalty or interest in three equal installments]. The second
[first] installment must be paid before April 1, the third [second]
installment before June 1, and the fourth [third] installment
before August 1.
(a-2) Notwithstanding the deadline prescribed by Subsection
(a-1) for payment of the first installment, an individual to whom
this section applies may pay the taxes in four equal installments as
provided by Subsection (a-1) if the first installment is paid and
the required notice is provided before March 1.
(b) If the individual fails to make a payment, including the
first payment, before the applicable date provided by Subsection
(a-1) [(a)], the unpaid amount is delinquent and incurs a penalty of
six percent and interest as provided by Section 33.01(c). The
penalty provided by Section 33.01(a) does not apply to the unpaid
amount.
(c) An individual may pay more than the amount due for each
installment and the amount in excess of the amount due shall be
credited to the next installment. An individual may not pay less
than the total amount due for each installment unless the collector
provides for the acceptance of partial payments under this section.
If the collector accepts a partial payment, penalties and interest
are incurred only by the amount of each installment that remains
unpaid on the applicable date provided by Subsection (a-1) [(a)].
(d) If the delinquency date for taxes to which this section
applies is postponed to May 1 or a later date, the collector shall
extend each installment deadline provided by Subsection (a-1) [(a)]
by the number of months that the delinquency date was postponed.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2013.