H.B. No. 1883
relating to deferred payment of ad valorem taxes for certain
persons serving in the United States armed forces.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 31.02(b) and (c), Tax Code, are amended
to read as follows:
(b) An eligible person serving on active duty in any branch
of the United States armed forces [during a war or national
emergency declared in accordance with federal law] may pay
delinquent property taxes on property in which the person owns any
interest without penalty or interest no later than the 60th day
after the date on which the earliest of the following occurs:
(1) the person is discharged from active military
(2) the person returns to the state for more than 10
(3) the person returns to non-active duty status in
the reserves[; or
[(4) the war or national emergency ends].
(c) “Eligible person” means a person on active military duty
in this state who was transferred out of this state [as a result of a
war or national emergency declared in accordance with federal law]
or a person in the reserve forces who was placed on active military
duty and transferred out of this state [as a result of a war or
national emergency declared in accordance with federal law].
SECTION 2. Section 33.01, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) Notwithstanding the other provisions of this section, a
delinquent tax for which a person defers payment under Section
31.02(b) that is not paid on or before the date the deferral period
prescribed by that subsection expires:
(1) accrues interest at a rate of six percent for each
year or portion of a year the tax remains unpaid; and
(2) does not incur a penalty.
SECTION 3. This Act applies to penalties and interest on
delinquent taxes if the taxes are paid on or after the effective
date of this Act, even if the penalties or interest accrued before
the effective date of this Act.
SECTION 4. This Act takes effect September 1, 2019.
President of the Senate Speaker of the House
I certify that H.B. No. 1883 was passed by the House on May 2,
2019, by the following vote: Yeas 140, Nays 1, 1 present, not
Chief Clerk of the House
I certify that H.B. No. 1883 was passed by the Senate on May
22, 2019, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate