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  S.B. No. 1047
 
 
 
 
AN ACT
  relating to installment payments of ad valorem taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 31.031(a), Tax Code, as amended by
  Chapters 122 (H.B. 97), 643 (H.B. 709), and 935 (H.B. 1597), Acts of
  the 83rd Legislature, Regular Session, 2013, is reenacted 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); or
               (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.
         SECTION 2.  Section 31.032, Tax Code, is amended by amending
  Subsection (b) and adding Subsection (b-1) to read as follows:
         (b)  A person may pay a taxing unit's taxes imposed on
  property that the person owns in four equal installments without
  penalty or interest if the first installment is paid [If,] before
  the delinquency date and is[, a person pays at least one-fourth of a
  taxing unit's taxes imposed on property that the person owns,]
  accompanied by notice to the taxing unit that the person will pay
  the remaining taxes in [installments, the person may pay the
  remaining taxes without penalty or interest in] three equal
  installments.  If the delinquency date is February 1, the second
  [first] installment must be paid before April 1, the third [second]
  installment must be paid before June 1, and the fourth [third]
  installment must be paid before August 1.  If the delinquency date
  is a date other than February 1, the second [first] installment must
  be paid before the first day of the second month after the
  delinquency date, the third [second] installment must be paid
  before the first day of the fourth month after the delinquency date,
  and the fourth [third] installment must be paid before the first day
  of the sixth month after the delinquency date.
         (b-1)  Notwithstanding the deadline prescribed by Subsection
  (b) for payment of the first installment, a person to whom this
  section applies may pay the taxes in four equal installments as
  provided by Subsection (b) if the first installment is paid and the
  required notice is provided before the first day of the first month
  after the delinquency date.
         SECTION 3.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 4.  This Act takes effect January 1, 2018.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1047 passed the Senate on
  May 4, 2017, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1047 passed the House on
  May 24, 2017, by the following vote:  Yeas 146, Nays 0, two
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor