85R6698 CJC-F
By: Anchia, Raymond, Shine, H.B. No. 1830
Johnson of Dallas
A BILL TO BE ENTITLED
AN ACT
relating to the authority to waive certain penalties and interest
in order to facilitate the settlement of an ad valorem tax appeal.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.42(c), Tax Code, is amended to read as
follows:
(c) If the final determination of an appeal occurs after the
property owner has paid a portion of the tax finally determined to
be due as required by Section 42.08, the assessor for each affected
taxing unit shall prepare and mail a supplemental tax bill in the
form and manner prescribed by Subsection (b). The additional tax is
due and becomes delinquent as provided by Subsection (b), but the
property owner is liable for penalties and interest on the tax
included in the supplemental bill calculated as provided by Section
33.01 as if the tax included in the supplemental bill became
delinquent on the original delinquency date prescribed by Chapter
31. If the final determination of the appeal occurs pursuant to a
settlement agreement filed with the court, the property owner and
the chief appraiser may agree to waive the penalties and interest
otherwise required by this subsection on the additional tax due
each affected taxing unit as a term of the settlement agreement.
SECTION 2. Section 42.43(b), Tax Code, is amended to read as
follows:
(b) For a refund made under this section, the taxing unit
shall include with the refund interest on the amount refunded
calculated at an annual rate of 9.5 percent, calculated from the
delinquency date for the taxes until the date the refund is made.
If the final determination of the appeal occurs pursuant to a
settlement agreement filed with the court, the property owner and
the chief appraiser may agree to waive the interest otherwise
required by this subsection on the amount refunded to the property
owner as a term of the settlement agreement.
SECTION 3. The change in law made by this Act applies to an
appeal under Chapter 42, Tax Code, that is pending on the effective
date of this Act or that is filed on or after that date.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2017.