83R1900 TJB-D
By: Riddle H.B. No. 943
A BILL TO BE ENTITLED
AN ACT
relating to the waiver of penalties and interest on a delinquent ad
valorem tax on property owned by an individual diagnosed with
certain forms of dementia.
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 Subsection (i) 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 second
anniversary of the date the tax became delinquent. 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) In this subsection, "guardian," "durable power of
attorney," and "personal representative" have the meanings
assigned those terms by Sections 1002.012, 751.002, and 22.031,
Estates Code, respectively. The governing body of a taxing unit
shall waive penalties and interest on a delinquent tax if the
taxpayer, the guardian of the taxpayer, an attorney in fact or agent
of the taxpayer under a durable power of attorney, or the personal
representative of the taxpayer's estate:
(1) submits evidence showing that:
(A) a licensed physician has diagnosed the
taxpayer with Alzheimer's disease or vascular dementia before the
date the tax became delinquent; and
(B) the tax was paid not later than the second
anniversary of the date the tax became delinquent; and
(2) certifies that the disease or dementia caused or
resulted in the taxpayer's failure to pay the tax before
delinquency.
SECTION 2. This Act applies only to penalties and interest
on an ad valorem tax that becomes delinquent on or after the
effective date of this Act.
SECTION 3. This Act takes effect January 1, 2014.