Bill Text: TX SB59 | 2021 | 87th Legislature 1st Special Session | Introduced
Bill Title: Relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-07-09 - Filed [SB59 Detail]
Download: Texas-2021-SB59-Introduced.html
| 87S10593 LHC-F | ||
| By: Campbell | S.B. No. 59 | |
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| relating to installment payments of ad valorem taxes imposed on | ||
| residence homesteads in certain counties. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 31.031(a), Tax Code, is amended to read | ||
| as follows: | ||
| (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); [ |
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| (2) an individual who is: | ||
| (A) a disabled veteran or the unmarried surviving | ||
| spouse of a disabled veteran; and | ||
| (B) qualified for an exemption under Section | ||
| 11.132 or 11.22; or | ||
| (3) an individual who is qualified for an exemption | ||
| under Section 11.13 for property located in a county with a | ||
| population of more than 1.5 million in which more than 75 percent of | ||
| the population lives in a single municipality. | ||
| 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 January 1, 2022. | ||
