Texas HB 2742: Relating to the reentry and reintegration programs provided by the Texas Department of Criminal Justice.

Bill Text

89(R) HB 2742 - Enrolled version - Bill Text

  

  

  
 H.B. No. 2742

  

  

  

  

 AN ACT

  

 relating to the split-payment of ad valorem taxes.

  

        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

  

        SECTION 1.  Section 31.03, Tax Code, is amended by amending 

  

 Subsection (a) and adding Subsection (a-1) to read as follows:

  

        (a)  The governing body of a taxing unit that collects its 

  

 own taxes may provide, in the manner required by law for official 

  

 action by the body, that a person who pays one-half of the taxing

  

 unit's taxes before December 1 or, if applicable, the date provided 

  

 by Subsection (a-1) may pay the remaining one-half of the taxes 

  

 without penalty or interest before July 1 of the following year.

  

        (a-1)  If a taxing unit that has adopted the split-payment 

  

 option provided by Subsection (a) mails its tax bills after 

  

 November 30, the first one-half of the taxing unit's taxes must be 

  

 paid before the first day of the next month following the first full 

  

 calendar month following the date the tax bills are mailed. 

  

        SECTION 2.  Section 31.04(c), Tax Code, is amended to read as 

  

 follows:

  

        (c)  A [payment option provided by Section 31.03 of this code 

  

 or a] discount adopted under Section 31.05(b) [of this code] does 

  

 not apply to taxes that are calculated too late for it to be 

  

 available.

  

        SECTION 3.  Section 42.08(c), Tax Code, is amended to read as 

  

 follows:

  

        (c)  A property owner that pays an amount of taxes greater 

  

 than that required by Subsection (b) does not forfeit the property 

  

 owner's right to a final determination of the appeal by making the 

  

 payment.  The property owner may pay an additional amount of taxes 

  

 at any time.  If the property owner files a timely appeal under this 

  

 chapter, taxes paid on the property are considered paid under 

  

 protest, even if paid before the appeal is filed.  If the taxes are 

  

 subject to the split-payment option provided by Section 31.03, the 

  

 property owner may comply with Subsection (b) of this section by 

  

 paying one-half of the amount otherwise required to be paid under 

  

 that subsection before December 1 or, if applicable, the date 

  

 provided by Section 31.03(a-1) and paying the remaining one-half of 

  

 that amount before July 1 of the following year.

  

        SECTION 4.  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 5.  This Act takes effect January 1, 2026.

  

  

  
 ______________________________
 ______________________________

  
    President of the Senate
 Speaker of the House     

  

  

   

        I certify that H.B. No. 2742 was passed by the House on April 

   

 29, 2025, by the following vote:  Yeas 146, Nays 0, 1 present, not 

   

 voting.

   

   

 ______________________________

   

 Chief Clerk of the House   

  

  

   

        I certify that H.B. No. 2742 was passed by the Senate on May 

   

 16, 2025, by the following vote:  Yeas 31, Nays 0.

   

   

 ______________________________

   

 Secretary of the Senate    

   

 APPROVED:  _____________________

   

                    Date          

   

  

   

           _____________________

   

                  Governor