| 1 | 1 | | By: Villarreal H.B. No. 4039 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the protest of a rendition penalty. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. SECTION 22.28, Tax Code, is amended to read as |
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| 9 | 9 | | follows: |
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| 10 | 10 | | (a) Except as otherwise provided by Section 22.30, the chief |
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| 11 | 11 | | appraiser shall impose a penalty on a person who fails to timely |
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| 12 | 12 | | file a rendition statement or property report required by this |
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| 13 | 13 | | chapter in an amount equal to 10 percent of the total amount of |
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| 14 | 14 | | taxes imposed on the property for that year by taxing units |
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| 15 | 15 | | participating in the appraisal district. The chief appraiser shall |
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| 16 | 16 | | provide written notice by certified mail to the property owner of |
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| 17 | 17 | | the imposition of a penalty. |
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| 18 | 18 | | (b) The chief appraiser shall certify to the assessor for |
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| 19 | 19 | | each taxing unit participating in the appraisal district that |
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| 20 | 20 | | imposes taxes on the property that [the chief appraiser has |
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| 21 | 21 | | imposed] a penalty imposed under this chapter has become final. The |
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| 22 | 22 | | assessor shall add the amount of the penalty to the original amount |
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| 23 | 23 | | of tax imposed on the property and shall include that amount in the |
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| 24 | 24 | | tax bill for that year. The penalty becomes part of the tax on the |
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| 25 | 25 | | property and is secured by the tax lien that attaches to the |
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| 26 | 26 | | property under Section 32.01. A penalty becomes if not timely |
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| 27 | 27 | | protested or an appraisal review board order has been issued under |
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| 28 | 28 | | Section 22.30 or if a court imposes the penalty under Section 22.29. |
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| 29 | 29 | | [(c) To help defray the costs of administering this chapter, |
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| 30 | 30 | | a collector who collects a penalty imposed under Subsection (a) |
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| 31 | 31 | | shall remit to the appraisal district that employs the chief |
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| 32 | 32 | | appraiser who imposed the penalty an amount equal to five percent of |
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| 33 | 33 | | the penalty amount collected.] |
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| 34 | 34 | | SECTION 2. Section 22.29(d) is repealed. |
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| 35 | 35 | | SECTION 3. SECTION 22.30, Tax Code, is amended to read as |
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| 36 | 36 | | follows: |
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| 37 | 37 | | (a) The appraisal review board [chief appraiser] may waive |
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| 38 | 38 | | the penalty imposed by Section 22.28 [or 22.29] if the appraisal |
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| 39 | 39 | | review board [chief appraiser] determines that the person exercised |
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| 40 | 40 | | reasonable diligence to comply with or has substantially complied |
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| 41 | 41 | | with the requirements of this chapter. A notice of protest [written |
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| 42 | 42 | | request, accompanied by supporting documentation, stating the |
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| 43 | 43 | | grounds on which penalties should be waived] must be filed with |
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| 44 | 44 | | [sent to] the appraisal review board [chief appraiser] not later |
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| 45 | 45 | | than the 30th day after the date the person received notification by |
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| 46 | 46 | | certified mail of the imposition of the penalty. [The chief |
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| 47 | 47 | | appraiser shall make a determination of the penalty waiver request |
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| 48 | 48 | | based on the information submitted.] |
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| 49 | 49 | | (b) The appraisal review board [chief appraiser] shall |
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| 50 | 50 | | [notify the person of the chief appraiser's determination regarding |
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| 51 | 51 | | the] determine the penalty waiver notice of protest [request] after |
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| 52 | 52 | | considering: |
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| 53 | 53 | | (1) the person's compliance history with respect to |
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| 54 | 54 | | paying taxes and filing statements or reports; |
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| 55 | 55 | | (2) the type, nature, and taxability of the specific |
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| 56 | 56 | | property involved; |
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| 57 | 57 | | (3) the type, nature, size, and sophistication of the |
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| 58 | 58 | | person's business or other entity for which property is rendered; |
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| 59 | 59 | | (4) the completeness of the person's records; |
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| 60 | 60 | | (5) the person's reliance on advice provided by the |
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| 61 | 61 | | appraisal district that may have contributed to the person's |
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| 62 | 62 | | failure to comply and the imposition of the penalty; |
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| 63 | 63 | | (6) any change in appraisal district policy during the |
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| 64 | 64 | | current or preceding tax year that may affect how property is |
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| 65 | 65 | | rendered; and |
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| 66 | 66 | | (7) any other factors that may have caused the person |
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| 67 | 67 | | to fail to timely file a statement or report. |
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| 68 | 68 | | (c) The appraisal review board hearing procedures for a protest |
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| 69 | 69 | | regarding the waiver of a penalty are governed by the procedures set |
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| 70 | 70 | | forth in Chapter 41 generally. The denial of a protest may be |
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| 71 | 71 | | appealed to district court and is governed by the provisions of |
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| 72 | 72 | | chapter 42 generally. [A property owner is entitled to protest |
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| 73 | 73 | | before the appraisal review board the failure or refusal of a chief |
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| 74 | 74 | | appraiser] |
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| 75 | 75 | | SECTION 4. This Act takes effect immediately if it receives |
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| 76 | 76 | | a vote of two-thirds of all members elected to each house, as |
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| 77 | 77 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 78 | 78 | | Act does not receive the vote necessary for immediate effect, this |
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| 79 | 79 | | Act takes effect September 1, 2009. |
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