Texas Tax Code

§ 31.032 — INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY

TX § 31.032Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Statute text

View on source

(a)This section applies only to:

(1)real property that:

(A)is:

(i)the residence homestead of the owner or consists of property that is used for residential purposes and that has fewer than five living units; or

(ii)owned or leased by a business entity that had not more than the amount calculated as provided by Subsection (h) in gross receipts in the entity's most recent federal tax year or state franchise tax annual period, according to the applicable federal income tax return or state franchise tax report of the entity;

(B)is located in a disaster area or emergency area; and

…

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 359 (H.B. 1257), Sec. 2, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 387 (S.B. 432), Sec. 1, eff. September 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 226 (H.B. 1933), Sec. 2, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 226 (H.B. 1933), Sec. 6, eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 725 (S.B. 1047), Sec. 2, eff. January 1, 2018. Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742), Sec. 1, eff. June 7, 2021. Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742), Sec. 2, eff. June 7, 2021. Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742), Sec. 3, eff. June 7, 2021.