Texas Senate Bill SB1657

Texas 2013 - 83rd Regular

Caption

Relating to the waiver of penalties and interest on certain delinquent ad valorem taxes.

Impact

If enacted, SB1657 would provide a more accessible mechanism for property owners to request waivers of penalties and interest associated with delinquent taxes. This could alleviate the burden on individuals and organizations that inadvertently faced penalties due to administrative errors regarding property appraisal and exemptions. The bill is particularly relevant for those who find themselves in complex situations concerning property ownership transitions, as it acknowledges human errors in tax assessments and seeks to offer a remedy.

Summary

SB1657 is a legislative measure that aims to amend Texas Tax Code Section 33.011, which governs the waiver of penalties and interest on delinquent ad valorem taxes. The bill allows for certain waivers to be granted by the governing bodies of taxing units for previous tax years under specific conditions. These changes are intended to provide financial relief for property owners who may face penalties due to delinquent taxes attributable to omitted or erroneously exempted properties. The measure requires that requests for waivers be made within 181 days of receiving notice of delinquency, establishing a clear timeframe for taxpayers to act.

Sentiment

The general sentiment surrounding SB1657 appears to be supportive among stakeholders who recognize the importance of fair treatment in property tax assessments. Proponents argue that the bill is a compassionate approach to reimburse taxpayers who find themselves in challenging financial situations due to no fault of their own. However, there may be some contention from local taxing jurisdictions concerned about the potential impact on revenue collection, fearing that waiving penalties might lead to a pattern of tax delinquency if property owners are unsure of the repercussions of their actions.

Contention

Debates over SB1657 could likely center around the implications this bill has for local governments' ability to enforce tax collections effectively. Critics may argue that the waiver provisions could set a precedent that undermines the responsibility property owners have in maintaining their tax obligations. The discussion may focus on the balance between providing necessary relief and ensuring compliance with tax laws, highlighting the challenges of addressing delinquency while fostering a sense of accountability among taxpayers.