By: Bohac, Zedler (Senate Sponsor - Williams) H.B. No. 1913
(In the Senate - Received from the House May 6, 2013;
May 7, 2013, read first time and referred to Committee on Finance;
May 15, 2013, reported favorably by the following vote: Yeas 14,
Nays 0; May 15, 2013, sent to printer.)
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), or (j) 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 that satisfies the requirements of
Section 33.04(b). 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) The governing body of a taxing unit may waive penalties
and interest on a delinquent tax that relates to a date preceding
the date on 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 that satisfies
the requirements of Section 33.04(b); 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;
(B) erroneously exempted property or appraised
value added to the appraisal roll as provided by Section 11.43(i);
or
(C) property added to the appraisal roll under a
different account number or parcel when the property was owned by a
prior owner.
(j) The governing body of a taxing unit may waive penalties
and interest on a delinquent tax if the taxpayer submits evidence
sufficient to show that the taxpayer delivered payment for the tax
before the delinquency date to:
(1) the United States Postal Service for delivery by
mail, but an act or omission of the postal service resulted in the
taxpayer's payment being postmarked after the delinquency date; or
(2) a private delivery service for delivery, but an
act or omission of the private carrier resulted in the taxpayer's
payment being received by the taxing unit after the delinquency
date.
SECTION 2. Section 33.04, Tax Code, is amended to read as
follows:
Sec. 33.04. NOTICE OF DELINQUENCY. (a) At least once each
year the collector for a taxing unit shall deliver a notice of
delinquency to each person whose name appears on the current
delinquent tax roll. However, the notice need not be delivered if:
(1) a bill for the tax was not mailed under Section
31.01(f); or
(2) the collector does not know and by exercising
reasonable diligence cannot determine the delinquent taxpayer's
name and address.
(b) If the delinquency is the result of taxes imposed on
property described by Section 33.011(i), the first page of the
notice must include, in 14-point boldfaced type or 14-point
uppercase letters, a statement that reads substantially as follows:
"THE TAXES ON THIS PROPERTY ARE DELINQUENT. THE PROPERTY IS SUBJECT
TO A LIEN FOR THE DELINQUENT TAXES. IF THE DELINQUENT TAXES ARE NOT
PAID, THE LIEN MAY BE FORECLOSED ON."
SECTION 3. This Act takes effect September 1, 2013.
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