By: Villarreal H.B. No. 4039
A BILL TO BE ENTITLED
AN ACT
relating to the protest of a rendition penalty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. SECTION 22.28, Tax Code, is amended to read as
follows:
(a) Except as otherwise provided by Section 22.30, the chief
appraiser shall impose a penalty on a person who fails to timely
file a rendition statement or property report required by this
chapter in an amount equal to 10 percent of the total amount of
taxes imposed on the property for that year by taxing units
participating in the appraisal district. The chief appraiser shall
provide written notice by certified mail to the property owner of
the imposition of a penalty.
(b) The chief appraiser shall certify to the assessor for
each taxing unit participating in the appraisal district that
imposes taxes on the property that [the chief appraiser has
imposed] a penalty imposed under this chapter has become final. The
assessor shall add the amount of the penalty to the original amount
of tax imposed on the property and shall include that amount in the
tax bill for that year. The penalty becomes part of the tax on the
property and is secured by the tax lien that attaches to the
property under Section 32.01. A penalty becomes if not timely
protested or an appraisal review board order has been issued under
Section 22.30 or if a court imposes the penalty under Section 22.29.
[(c) To help defray the costs of administering this chapter,
a collector who collects a penalty imposed under Subsection (a)
shall remit to the appraisal district that employs the chief
appraiser who imposed the penalty an amount equal to five percent of
the penalty amount collected.]
SECTION 2. Section 22.29(d) is repealed.
SECTION 3. SECTION 22.30, Tax Code, is amended to read as
follows:
(a) The appraisal review board [chief appraiser] may waive
the penalty imposed by Section 22.28 [or 22.29] if the appraisal
review board [chief appraiser] determines that the person exercised
reasonable diligence to comply with or has substantially complied
with the requirements of this chapter. A notice of protest [written
request, accompanied by supporting documentation, stating the
grounds on which penalties should be waived] must be filed with
[sent to] the appraisal review board [chief appraiser] not later
than the 30th day after the date the person received notification by
certified mail of the imposition of the penalty. [The chief
appraiser shall make a determination of the penalty waiver request
based on the information submitted.]
(b) The appraisal review board [chief appraiser] shall
[notify the person of the chief appraiser's determination regarding
the] determine the penalty waiver notice of protest [request] after
considering:
(1) the person's compliance history with respect to
paying taxes and filing statements or reports;
(2) the type, nature, and taxability of the specific
property involved;
(3) the type, nature, size, and sophistication of the
person's business or other entity for which property is rendered;
(4) the completeness of the person's records;
(5) the person's reliance on advice provided by the
appraisal district that may have contributed to the person's
failure to comply and the imposition of the penalty;
(6) any change in appraisal district policy during the
current or preceding tax year that may affect how property is
rendered; and
(7) any other factors that may have caused the person
to fail to timely file a statement or report.
(c) The appraisal review board hearing procedures for a protest
regarding the waiver of a penalty are governed by the procedures set
forth in Chapter 41 generally. The denial of a protest may be
appealed to district court and is governed by the provisions of
chapter 42 generally. [A property owner is entitled to protest
before the appraisal review board the failure or refusal of a chief
appraiser]
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.