| 1 | 1 | | 85R1387 LHC-F |
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| 2 | 2 | | By: Bonnen of Galveston H.B. No. 1634 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the waiver of penalties and interest if an error by a |
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| 8 | 8 | | mortgagee results in failure to pay an ad valorem tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 33.011, Tax Code, is amended by amending |
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| 11 | 11 | | Subsection (d) and adding Subsection (k) to read as follows: |
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| 12 | 12 | | (d) A request for a waiver of penalties and interest under |
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| 13 | 13 | | Subsection (a)(1) or (3), (b), (h), [or] (j), or (k) must be made |
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| 14 | 14 | | before the 181st day after the delinquency date. A request for a |
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| 15 | 15 | | waiver of penalties and interest under Subsection (a)(2) must be |
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| 16 | 16 | | made before the first anniversary of the date the religious |
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| 17 | 17 | | organization acquires the property. A request for a waiver of |
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| 18 | 18 | | penalties and interest under Subsection (i) must be made before the |
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| 19 | 19 | | 181st day after the date the property owner making the request |
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| 20 | 20 | | receives notice of the delinquent tax that satisfies the |
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| 21 | 21 | | requirements of Section 33.04(c). To be valid, a waiver of |
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| 22 | 22 | | penalties or interest under this section must be requested in |
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| 23 | 23 | | writing. If a written request for a waiver is not timely made, the |
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| 24 | 24 | | governing body of a taxing unit may not waive any penalties or |
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| 25 | 25 | | interest under this section. |
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| 26 | 26 | | (k) The governing body of a taxing unit may waive penalties |
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| 27 | 27 | | and interest on a delinquent tax if: |
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| 28 | 28 | | (1) the property for which the tax is owed is subject |
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| 29 | 29 | | to a mortgage; |
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| 30 | 30 | | (2) the tax bill was mailed or delivered by electronic |
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| 31 | 31 | | means to the mortgagee of the property, but the mortgagee failed to |
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| 32 | 32 | | mail a copy of the bill to the owner of the property as required by |
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| 33 | 33 | | Section 31.01(j); and |
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| 34 | 34 | | (3) the taxpayer paid the tax not later than the 21st |
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| 35 | 35 | | day after the date the taxpayer knew or should have known of the |
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| 36 | 36 | | delinquency. |
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| 37 | 37 | | SECTION 2. The change in law made by this Act applies only |
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| 38 | 38 | | to penalties and interest on an ad valorem tax that becomes |
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| 39 | 39 | | delinquent on or after the effective date of this Act. |
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| 40 | 40 | | SECTION 3. This Act takes effect January 1, 2018. |
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