83R2074 CJC-F
By: Bohac H.B. No. 1913
A BILL TO BE ENTITLED
AN ACT
relating to the waiver of penalties and interest on certain
delinquent ad valorem taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.011, Tax Code, is amended by amending
Subsection (d) and adding Subsections (i) and (j) to read as
follows:
(d) A request for a waiver of penalties and interest under
Subsection (a)(1) or (3), (b), or (h) must be made before the 181st
day after the delinquency date. A request for a waiver of
penalties and interest under Subsection (a)(2) must be made before
the first anniversary of the date the religious organization
acquires the property. A request for a waiver of penalties and
interest under Subsection (i) must be made before the 181st day
after the date the property owner making the request receives
notice of the delinquent tax. To be valid, a waiver of penalties or
interest under this section must be requested in writing. If a
written request for a waiver is not timely made, the governing body
of a taxing unit may not waive any penalties or interest under this
section.
(i) Subject to Subsection (j), the governing body of a
taxing unit may waive penalties and interest on a delinquent tax for
any tax year preceding the tax year in which the property owner
acquired the property if:
(1) the property owner or another person liable for
the tax pays the tax not later than the 181st day after the date the
property owner receives notice of the delinquent tax; and
(2) the delinquency is the result of taxes imposed on:
(A) omitted property entered in the appraisal
records as provided by Section 25.21; or
(B) erroneously exempted property or appraised
value added to the appraisal roll as provided by Section 11.43(i).
(j) A waiver of penalties and interest under Subsection (i)
applies only to the tax lien on the property and does not relieve
the person who owned or acquired the property on January 1 of the
year for which the delinquent tax was imposed from any personal
obligation for the accrued penalties and interest on the tax.
SECTION 2. This Act takes effect September 1, 2013.