85R1387 LHC-F
By: Bonnen of Galveston H.B. No. 1634
A BILL TO BE ENTITLED
AN ACT
relating to the waiver of penalties and interest if an error by a
mortgagee results in failure to pay an ad valorem tax.
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 (k) to read as follows:
(d) A request for a waiver of penalties and interest under
Subsection (a)(1) or (3), (b), (h), [or] (j), or (k) 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(c). 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.
(k) The governing body of a taxing unit may waive penalties
and interest on a delinquent tax if:
(1) the property for which the tax is owed is subject
to a mortgage;
(2) the tax bill was mailed or delivered by electronic
means to the mortgagee of the property, but the mortgagee failed to
mail a copy of the bill to the owner of the property as required by
Section 31.01(j); and
(3) the taxpayer paid the tax not later than the 21st
day after the date the taxpayer knew or should have known of the
delinquency.
SECTION 2. The change in law made by 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, 2018.