87R2687 SMT-F
	By: Shine	H.B. No. 991

	A BILL TO BE ENTITLED
	AN ACT
	relating to the authority of the owner of a residence homestead to
	receive a discount for making an early payment of the ad valorem
	taxes on the homestead.
	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 Sections 31.03 and 31.05, if available to the taxing unit's
	taxpayers, and state the date on which each of the discount periods
	provided by Section 31.05 concludes, if the discounts are
	available;
	(8-a)  if the property is the owner's residence
	homestead, explain the discounts provided by Section 31.055 and
	state the date on which each of the discount periods provided by
	that section concludes;
	(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(a), (c), and (d), Tax Code, are
	amended to read as follows:
	(a)  Except as provided by Subsection (d), if [If] a tax bill
	is mailed after January 10, the delinquency date provided by
	Section 31.02 [of this code] is postponed to the first day of the
	next month that will provide a period of at least 21 days after the
	date of mailing for payment of taxes before the taxes become
	delinquent [unless the taxing unit has adopted the discounts
	provided by Section 31.05(c) of this code, in which case the
	delinquency date is determined by Subsection (d) of this section].
	(c)  A payment option provided by Section 31.03 [of this
	code] or a discount [adopted] under Section 31.05(b) or 31.055(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) or
	31.055(c) apply to the taxes due [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.
	SECTION 3.  The heading to Section 31.05, Tax Code, is
	amended to read as follows:
	Sec. 31.05.  DISCOUNTS FOR EARLY PAYMENT OF TAX ON PROPERTY
	OTHER THAN RESIDENCE HOMESTEAD.
	SECTION 4.  Section 31.05(a), Tax Code, is amended to read as
	follows:
	(a)  The governing body of a taxing unit may adopt the
	discounts provided by Subsection (b) or Subsection (c), or both, in
	the manner required by law for official action by the body. The
	discounts, if adopted, apply only to taxes on property other than a
	residence homestead and only to that taxing unit's taxes. If a
	taxing unit adopts both discounts under Subsections (b) and (c),
	the discounts adopted under Subsection (b) apply unless the tax
	bills for the taxing unit are mailed after September 30, in which
	case only the discounts under Subsection (c) apply. A taxing unit
	that collects taxes for another taxing unit that adopts the
	discounts may prepare and mail separate tax bills on behalf of the
	adopting taxing unit and may charge an additional fee for preparing
	and mailing the separate tax bills and for collecting the taxes
	imposed by the adopting taxing unit. If under an intergovernmental
	contract a county assessor-collector collects taxes for a taxing
	unit that adopts the discounts, the county assessor-collector may
	terminate the contract if the county has adopted a discount policy
	that is different from the discount policy adopted by the adopting
	taxing unit.
	SECTION 5.  Chapter 31, Tax Code, is amended by adding
	Section 31.055 to read as follows:
	Sec. 31.055.  DISCOUNT FOR EARLY PAYMENT OF TAX ON RESIDENCE
	HOMESTEAD. (a) A person is entitled to the discounts provided by
	Subsections (b) and (c) on the amount of tax due on real property
	that is the person's residence homestead.
	(b)  If a taxing unit mails its tax bills on or before
	September 30, the following discounts apply:
	(1)  three percent if the tax is paid in October or
	earlier;
	(2)  two percent if the tax is paid in November; and
	(3)  one percent if the tax is paid in December.
	(c)  If a taxing unit mails its tax bills after September 30,
	the following discounts apply:
	(1)  three percent if the tax is paid before or during
	the next full calendar month following the date on which the tax
	bills were mailed;
	(2)  two percent if the tax is paid during the second
	full calendar month following the date on which the tax bills 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 were
	mailed.
	SECTION 6.  Section 31.07(c), Tax Code, is amended to read as
	follows:
	(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 or
	31.055 [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.
	SECTION 7.  Subchapter B, Chapter 343, Finance Code, is
	amended by adding Section 343.107 to read as follows:
	Sec. 343.107.  PAYMENT OF PROPERTY TAXES. (a) In this
	section, "mortgage servicer" has the meaning assigned by Section
	51.0001, Property Code.
	(b)  A mortgage servicer who pays property tax on behalf of a
	borrower shall, on the written request of the borrower, pay the
	property tax on a property occupied by the borrower as the
	borrower's residence homestead early enough for the borrower to
	qualify for the three percent discount provided by Section
	31.055(b) or (c), Tax Code, as applicable.
	SECTION 8.  The changes in law made by this Act apply only to
	ad valorem taxes imposed for an ad valorem tax year that begins on
	or after the effective date of this Act.
	SECTION 9.  Section 343.107, Finance Code, as added by this
	Act, applies only to a mortgage that is issued on or after the
	effective date of this Act.
	SECTION 10.  This Act takes effect January 1, 2022.