| 1 | 1 | | 85R6738 LHC-F |
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| 2 | 2 | | By: Campbell S.B. No. 2198 |
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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 interest that accrues under the Property Tax Code. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Chapter 1, Tax Code, is amended by adding |
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| 10 | 10 | | Sections 1.13 and 1.14 to read as follows: |
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| 11 | 11 | | Sec. 1.13. INTEREST RATE. (a) Except as otherwise provided |
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| 12 | 12 | | by this title, for purposes of a provision of this title providing |
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| 13 | 13 | | for the accrual of interest, interest accrues during a calendar |
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| 14 | 14 | | year at an annual rate equal to the lesser of: |
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| 15 | 15 | | (1) 12 percent; or |
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| 16 | 16 | | (2) the sum of two percent and the prime rate quoted |
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| 17 | 17 | | and published by the Federal Reserve Board on the first business day |
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| 18 | 18 | | of the calendar year for which interest is being calculated. |
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| 19 | 19 | | (b) Interest that accrues at an annual rate determined under |
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| 20 | 20 | | Subsection (a) must be computed as simple interest for each |
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| 21 | 21 | | calendar year or part of a calendar year in which the interest |
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| 22 | 22 | | accrues. If interest accrues in more than one calendar year, the |
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| 23 | 23 | | total amount of interest that accrues is equal to the sum of the |
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| 24 | 24 | | interest that accrues in each calendar year for which the interest |
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| 25 | 25 | | is calculated. |
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| 26 | 26 | | (c) The comptroller shall post and maintain on the |
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| 27 | 27 | | comptroller's Internet website the interest rate determined under |
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| 28 | 28 | | Subsection (a) for each calendar year. |
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| 29 | 29 | | Sec. 1.14. WAIVER OF INTEREST BY AGREEMENT. (a) |
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| 30 | 30 | | Notwithstanding any other provision of this title, the parties to a |
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| 31 | 31 | | motion, effort, or appeal described by this subsection may agree to |
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| 32 | 32 | | waive or reduce the interest that accrues on a tax, penalty, or |
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| 33 | 33 | | refund regarding property that is the subject of: |
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| 34 | 34 | | (1) a motion to correct an error in the appraisal roll |
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| 35 | 35 | | under Section 25.25; |
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| 36 | 36 | | (2) an effort to collect a delinquent tax under |
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| 37 | 37 | | Chapter 33, including a suit to collect a delinquent tax under that |
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| 38 | 38 | | chapter; or |
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| 39 | 39 | | (3) an appeal under Chapter 42. |
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| 40 | 40 | | (b) An agreement to waive or reduce interest under this |
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| 41 | 41 | | section must: |
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| 42 | 42 | | (1) be in writing; |
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| 43 | 43 | | (2) be signed by the parties to the motion, effort, or |
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| 44 | 44 | | appeal; and |
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| 45 | 45 | | (3) if the agreement regards property that is the |
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| 46 | 46 | | subject of a suit to collect a delinquent tax under Chapter 33 or an |
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| 47 | 47 | | appeal under Chapter 42, be signed by the parties before the date |
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| 48 | 48 | | the court in which the suit or appeal is pending issues an order |
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| 49 | 49 | | that includes the interest as part of a judgment against any party |
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| 50 | 50 | | to the suit. |
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| 51 | 51 | | (c) A district court in a suit filed under Chapter 33 or an |
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| 52 | 52 | | appeal filed under Chapter 42 may waive or reduce interest that has |
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| 53 | 53 | | accrued as part of a final judgment to the extent the interest is |
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| 54 | 54 | | waived or reduced by an agreement under this section. |
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| 55 | 55 | | SECTION 2. Section 11.135(c), Tax Code, is amended to read |
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| 56 | 56 | | as follows: |
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| 57 | 57 | | (c) If an owner receives an exemption for property under |
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| 58 | 58 | | Section 11.13 under the circumstances described by Subsection (a) |
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| 59 | 59 | | and sells the property before the owner completes construction of a |
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| 60 | 60 | | replacement qualified residential structure on the property, an |
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| 61 | 61 | | additional tax is imposed on the property equal to the difference |
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| 62 | 62 | | between the taxes imposed on the property for each of the years in |
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| 63 | 63 | | which the owner received the exemption and the tax that would have |
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| 64 | 64 | | been imposed had the owner not received the exemption in each of |
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| 65 | 65 | | those years, plus interest as provided by Section 1.13 [at an annual |
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| 66 | 66 | | rate of seven percent] calculated from the dates on which the |
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| 67 | 67 | | differences would have become due. |
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| 68 | 68 | | SECTION 3. Section 11.181(e), Tax Code, is amended to read |
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| 69 | 69 | | as follows: |
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| 70 | 70 | | (e) If the organization that owns improved or unimproved |
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| 71 | 71 | | real property that has been exempted under Subsection (a) sells the |
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| 72 | 72 | | property to a person other than an individual or family satisfying |
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| 73 | 73 | | the organization's low-income or other eligibility requirements, a |
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| 74 | 74 | | penalty is imposed on the property equal to the amount of the taxes |
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| 75 | 75 | | that would have been imposed on the property in each tax year that |
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| 76 | 76 | | the property was exempted from taxation under Subsection (a), plus |
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| 77 | 77 | | interest as provided by Section 1.13 [at an annual rate of 12 |
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| 78 | 78 | | percent] calculated from the dates on which the taxes would have |
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| 79 | 79 | | become due. |
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| 80 | 80 | | SECTION 4. Section 11.185(e), Tax Code, is amended to read |
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| 81 | 81 | | as follows: |
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| 82 | 82 | | (e) If the organization that owns improved or unimproved |
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| 83 | 83 | | real property that has been exempted under Subsection (a) sells the |
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| 84 | 84 | | property to a person other than a person described by Section |
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| 85 | 85 | | 2306.786(b)(1), Government Code, a penalty is imposed on the |
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| 86 | 86 | | property equal to the amount of the taxes that would have been |
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| 87 | 87 | | imposed on the property in each tax year that the property was |
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| 88 | 88 | | exempted from taxation under Subsection (a), plus interest as |
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| 89 | 89 | | provided by Section 1.13 of this code [at an annual rate of 12 |
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| 90 | 90 | | percent] computed from the dates on which the taxes would have |
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| 91 | 91 | | become due. |
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| 92 | 92 | | SECTION 5. Section 11.201(a), Tax Code, is amended to read |
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| 93 | 93 | | as follows: |
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| 94 | 94 | | (a) If land is sold or otherwise transferred to another |
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| 95 | 95 | | person in a year in which the land receives an exemption under |
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| 96 | 96 | | Section 11.20(a)(6), an additional tax is imposed on the land equal |
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| 97 | 97 | | to the tax that would have been imposed on the land had the land been |
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| 98 | 98 | | taxed for each of the five years preceding the year in which the |
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| 99 | 99 | | sale or transfer occurs in which the land received an exemption |
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| 100 | 100 | | under that subdivision [subsection], plus interest as provided by |
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| 101 | 101 | | Section 1.13 [at an annual rate of seven percent] calculated from |
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| 102 | 102 | | the dates on which the taxes would have become due. |
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| 103 | 103 | | SECTION 6. Section 23.46(c), Tax Code, is amended to read as |
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| 104 | 104 | | follows: |
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| 105 | 105 | | (c) If land that has been designated for agricultural use in |
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| 106 | 106 | | any year is sold or diverted to a nonagricultural use, the total |
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| 107 | 107 | | amount of additional taxes for the three years preceding the year in |
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| 108 | 108 | | which the land is sold or diverted, plus interest as [at the rate] |
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| 109 | 109 | | provided by Section 1.13, [for delinquent taxes] becomes due. |
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| 110 | 110 | | Subject to Subsection (f), a determination that the land has been |
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| 111 | 111 | | diverted to a nonagricultural use is made by the chief appraiser. |
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| 112 | 112 | | For purposes of this subsection, the chief appraiser may not |
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| 113 | 113 | | consider any period during which land is owned by the state in |
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| 114 | 114 | | determining whether the land has been diverted to a nonagricultural |
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| 115 | 115 | | use. The chief appraiser shall deliver a notice of the |
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| 116 | 116 | | determination to the owner of the land as soon as possible after |
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| 117 | 117 | | making the determination and shall include in the notice an |
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| 118 | 118 | | explanation of the owner's right to protest the determination. If |
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| 119 | 119 | | the owner does not file a timely protest or if the final |
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| 120 | 120 | | determination of the protest is that the additional taxes are due, |
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| 121 | 121 | | the assessor for each taxing unit shall prepare and deliver a bill |
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| 122 | 122 | | for the additional taxes plus interest as soon as practicable after |
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| 123 | 123 | | the change of use occurs. If the additional taxes are due because |
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| 124 | 124 | | of a sale of the land, the assessor for each taxing unit shall |
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| 125 | 125 | | prepare and deliver the bill as soon as practicable after the sale |
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| 126 | 126 | | occurs. The taxes and interest are due and become delinquent and |
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| 127 | 127 | | incur penalties and interest as provided by law for ad valorem taxes |
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| 128 | 128 | | imposed by the taxing unit if not paid before the next February 1 |
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| 129 | 129 | | that is at least 20 days after the date the bill is delivered to the |
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| 130 | 130 | | owner of the land. |
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| 131 | 131 | | SECTION 7. Section 23.55(a), Tax Code, is amended to read as |
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| 132 | 132 | | follows: |
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| 133 | 133 | | (a) If the use of land that has been appraised as provided by |
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| 134 | 134 | | this subchapter changes, an additional tax is imposed on the land |
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| 135 | 135 | | equal to the difference between the taxes imposed on the land for |
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| 136 | 136 | | each of the five years preceding the year in which the change of use |
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| 137 | 137 | | occurs that the land was appraised as provided by this subchapter |
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| 138 | 138 | | and the tax that would have been imposed had the land been taxed on |
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| 139 | 139 | | the basis of market value in each of those years, plus interest as |
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| 140 | 140 | | provided by Section 1.13 [at an annual rate of seven percent] |
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| 141 | 141 | | calculated from the dates on which the differences would have |
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| 142 | 142 | | become due. For purposes of this subsection, the chief appraiser |
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| 143 | 143 | | may not consider any period during which land is owned by the state |
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| 144 | 144 | | in determining whether a change in the use of the land has occurred. |
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| 145 | 145 | | SECTION 8. Section 23.76(a), Tax Code, is amended to read as |
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| 146 | 146 | | follows: |
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| 147 | 147 | | (a) If the use of land that has been appraised as provided by |
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| 148 | 148 | | this subchapter changes, an additional tax is imposed on the land |
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| 149 | 149 | | equal to the difference between the taxes imposed on the land for |
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| 150 | 150 | | each of the five years preceding the year in which the change of use |
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| 151 | 151 | | occurs that the land was appraised as provided by this subchapter |
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| 152 | 152 | | and the tax that would have been imposed had the land been taxed on |
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| 153 | 153 | | the basis of market value in each of those years, plus interest as |
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| 154 | 154 | | provided by Section 1.13 [at an annual rate of seven percent] |
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| 155 | 155 | | calculated from the dates on which the differences would have |
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| 156 | 156 | | become due. |
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| 157 | 157 | | SECTION 9. Section 23.86(a), Tax Code, is amended to read as |
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| 158 | 158 | | follows: |
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| 159 | 159 | | (a) If land that has been appraised under this subchapter is |
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| 160 | 160 | | no longer subject to a deed restriction or is diverted to a use |
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| 161 | 161 | | other than recreational, park, or scenic uses, an additional tax is |
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| 162 | 162 | | imposed on the land equal to the difference between the taxes |
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| 163 | 163 | | imposed on the land for each of the five years preceding the year in |
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| 164 | 164 | | which the change of use occurs or the deed restriction expires that |
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| 165 | 165 | | the land was appraised as provided by this subchapter and the tax |
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| 166 | 166 | | that would have been imposed had the land not been restricted to |
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| 167 | 167 | | recreational, park, or scenic uses in each of those years, plus |
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| 168 | 168 | | interest as provided by Section 1.13 [at an annual rate of seven |
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| 169 | 169 | | percent] calculated from the dates on which the differences would |
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| 170 | 170 | | have become due. |
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| 171 | 171 | | SECTION 10. Section 23.96(a), Tax Code, is amended to read |
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| 172 | 172 | | as follows: |
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| 173 | 173 | | (a) If airport property that has been appraised under this |
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| 174 | 174 | | subchapter is no longer subject to a deed restriction, an |
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| 175 | 175 | | additional tax is imposed on the property equal to the difference |
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| 176 | 176 | | between the taxes imposed on the property for each of the five years |
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| 177 | 177 | | preceding the year in which the deed restriction expires that the |
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| 178 | 178 | | property was appraised as provided by this subchapter and the tax |
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| 179 | 179 | | that would have been imposed had the property not been restricted to |
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| 180 | 180 | | use as public access airport property in each of those years, plus |
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| 181 | 181 | | interest as provided by Section 1.13 [at an annual rate of seven |
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| 182 | 182 | | percent] calculated from the dates on which the differences would |
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| 183 | 183 | | have become due. |
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| 184 | 184 | | SECTION 11. Sections 23.9807(a) and (b), Tax Code, are |
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| 185 | 185 | | amended to read as follows: |
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| 186 | 186 | | (a) If the use of land that has been appraised as provided by |
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| 187 | 187 | | this subchapter changes to a use that qualifies the land for |
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| 188 | 188 | | appraisal under Subchapter E, an additional tax is imposed on the |
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| 189 | 189 | | land equal to the sum of: |
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| 190 | 190 | | (1) the difference between: |
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| 191 | 191 | | (A) the taxes imposed on the land for each of the |
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| 192 | 192 | | five years preceding the year in which the change of use occurs that |
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| 193 | 193 | | the land was appraised as provided by this subchapter; and |
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| 194 | 194 | | (B) the taxes that would have been imposed had |
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| 195 | 195 | | the land been appraised under Subchapter E in each of those years; |
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| 196 | 196 | | and |
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| 197 | 197 | | (2) interest as provided by Section 1.13 [at an annual |
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| 198 | 198 | | rate of seven percent] calculated from the dates on which the |
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| 199 | 199 | | differences would have become due. |
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| 200 | 200 | | (b) If the use of land that has been appraised as provided by |
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| 201 | 201 | | this subchapter changes to a use that does not qualify the land for |
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| 202 | 202 | | appraisal under Subchapter E or under this subchapter, an |
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| 203 | 203 | | additional tax is imposed on the land equal to the sum of: |
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| 204 | 204 | | (1) the difference between: |
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| 205 | 205 | | (A) the taxes imposed on the land for each of the |
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| 206 | 206 | | five years preceding the year in which the change of use occurs that |
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| 207 | 207 | | the land was appraised as provided by this subchapter; and |
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| 208 | 208 | | (B) the taxes that would have been imposed had |
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| 209 | 209 | | the land been taxed on the basis of market value in each of those |
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| 210 | 210 | | years; and |
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| 211 | 211 | | (2) interest as provided by Section 1.13 [at an annual |
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| 212 | 212 | | rate of seven percent] calculated from the dates on which the |
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| 213 | 213 | | differences would have become due. |
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| 214 | 214 | | SECTION 12. Section 26.09(d), Tax Code, is amended to read |
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| 215 | 215 | | as follows: |
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| 216 | 216 | | (d) If a property is subject to taxation for a prior year in |
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| 217 | 217 | | which it escaped taxation, the assessor shall calculate the tax for |
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| 218 | 218 | | each year separately. In calculating the tax, the assessor shall |
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| 219 | 219 | | use the assessment ratio and tax rate in effect in the unit for the |
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| 220 | 220 | | year for which back taxes are being imposed. Except as provided by |
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| 221 | 221 | | Subsection (d-1), the amount of back taxes due incurs interest |
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| 222 | 222 | | calculated as [at the rate] provided by Section 1.13 [33.01(c)] |
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| 223 | 223 | | from the date the tax would have become delinquent had the tax been |
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| 224 | 224 | | imposed in the proper tax year. |
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| 225 | 225 | | SECTION 13. Section 31.12(a), Tax Code, is amended to read |
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| 226 | 226 | | as follows: |
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| 227 | 227 | | (a) If a refund of a tax provided by Section 11.431(b), |
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| 228 | 228 | | 26.07(g), 26.15(f), 31.11, or 31.111 is paid on or before the 60th |
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| 229 | 229 | | day after the date the liability for the refund arises, no interest |
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| 230 | 230 | | is due on the amount refunded. If not paid on or before that 60th |
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| 231 | 231 | | day, the amount of the tax to be refunded accrues interest as |
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| 232 | 232 | | provided by Section 1.13 [at a rate of one percent for each month or |
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| 233 | 233 | | part of a month that the refund is unpaid], beginning with the date |
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| 234 | 234 | | on which the liability for the refund arises. |
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| 235 | 235 | | SECTION 14. Section 33.01(c), Tax Code, is amended to read |
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| 236 | 236 | | as follows: |
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| 237 | 237 | | (c) A delinquent tax accrues interest as provided by Section |
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| 238 | 238 | | 1.13 [at a rate of one percent for each month or portion of a month |
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| 239 | 239 | | the tax remains unpaid]. Interest payable under this section is to |
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| 240 | 240 | | compensate the taxing unit for revenue lost because of the |
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| 241 | 241 | | delinquency. A delinquent tax continues to accrue interest under |
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| 242 | 242 | | this subsection as long as the tax remains unpaid, regardless of |
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| 243 | 243 | | whether a judgment for the delinquent tax has been rendered. |
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| 244 | 244 | | SECTION 15. Section 33.06(d), Tax Code, is amended to read |
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| 245 | 245 | | as follows: |
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| 246 | 246 | | (d) A tax lien remains on the property and interest |
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| 247 | 247 | | continues to accrue during the period collection of taxes is |
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| 248 | 248 | | deferred or abated under this section. Interest accrues [The |
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| 249 | 249 | | annual interest rate] during the deferral or abatement period as |
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| 250 | 250 | | provided by Section 1.13 [is eight percent instead of the rate |
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| 251 | 251 | | provided by Section 33.01]. Interest and penalties that accrued or |
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| 252 | 252 | | that were incurred or imposed under Section 33.01 or 33.07 before |
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| 253 | 253 | | the date the individual files the deferral affidavit under |
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| 254 | 254 | | Subsection (b) or the date the judgment abating the suit is entered, |
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| 255 | 255 | | as applicable, are preserved. A penalty under Section 33.01 is not |
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| 256 | 256 | | incurred during a deferral or abatement period. The additional |
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| 257 | 257 | | penalty under Section 33.07 may be imposed and collected only if the |
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| 258 | 258 | | taxes for which collection is deferred or abated remain delinquent |
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| 259 | 259 | | on or after the 181st day after the date the deferral or abatement |
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| 260 | 260 | | period expires. A plea of limitation, laches, or want of |
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| 261 | 261 | | prosecution does not apply against the taxing unit because of |
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| 262 | 262 | | deferral or abatement of collection as provided by this section. |
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| 263 | 263 | | SECTION 16. Section 33.065(g), Tax Code, is amended to read |
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| 264 | 264 | | as follows: |
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| 265 | 265 | | (g) A tax lien remains on the property and interest |
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| 266 | 266 | | continues to accrue during the period collection of delinquent |
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| 267 | 267 | | taxes is deferred or abated under this section. Interest accrues |
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| 268 | 268 | | [The annual interest rate] during the deferral or abatement period |
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| 269 | 269 | | as provided by Section 1.13 [is eight percent instead of the rate |
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| 270 | 270 | | provided by Section 33.01]. Interest and penalties that accrued or |
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| 271 | 271 | | that were incurred or imposed under Section 33.01 or 33.07 before |
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| 272 | 272 | | the date the individual files the deferral affidavit under |
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| 273 | 273 | | Subsection (c) or the date the judgment abating the suit is entered, |
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| 274 | 274 | | as applicable, are preserved. A penalty is not incurred on the |
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| 275 | 275 | | delinquent taxes for which collection is deferred or abated during |
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| 276 | 276 | | a deferral or abatement period. The additional penalty under |
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| 277 | 277 | | Section 33.07 may be imposed and collected only if the delinquent |
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| 278 | 278 | | taxes for which collection is deferred or abated remain delinquent |
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| 279 | 279 | | on or after the 91st day after the date the deferral or abatement |
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| 280 | 280 | | period expires. A plea of limitation, laches, or want of |
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| 281 | 281 | | prosecution does not apply against the taxing unit because of |
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| 282 | 282 | | deferral or abatement of collection as provided by this section. |
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| 283 | 283 | | SECTION 17. Sections 42.42(c) and (d), Tax Code, are |
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| 284 | 284 | | amended to read as follows: |
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| 285 | 285 | | (c) If the final determination of an appeal occurs after the |
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| 286 | 286 | | property owner has paid a portion of the tax finally determined to |
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| 287 | 287 | | be due as required by Section 42.08, the assessor for each affected |
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| 288 | 288 | | taxing unit shall prepare and mail a supplemental tax bill in the |
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| 289 | 289 | | form and manner prescribed by Subsection (b). The additional tax is |
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| 290 | 290 | | due and becomes delinquent as provided by Subsection (b), but the |
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| 291 | 291 | | property owner is liable for penalties [and interest] on the tax |
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| 292 | 292 | | included in the supplemental bill calculated as provided by Section |
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| 293 | 293 | | 33.01 and interest on the tax included in the supplemental bill |
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| 294 | 294 | | calculated as provided by Section 1.13 as if the tax included in the |
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| 295 | 295 | | supplemental bill became delinquent on the original delinquency |
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| 296 | 296 | | date prescribed by Chapter 31. |
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| 297 | 297 | | (d) If the property owner did not pay any portion of the |
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| 298 | 298 | | taxes imposed on the property because the court found that payment |
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| 299 | 299 | | would constitute an unreasonable restraint on the owner's right of |
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| 300 | 300 | | access to the courts as provided by Section 42.08(d), after the |
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| 301 | 301 | | final determination of the appeal the assessor for each affected |
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| 302 | 302 | | taxing unit shall prepare and mail a supplemental tax bill in the |
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| 303 | 303 | | form and manner prescribed by Subsection (b). The additional tax is |
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| 304 | 304 | | due and becomes delinquent as provided by Subsection (b), but the |
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| 305 | 305 | | property owner is liable for interest on the tax included in the |
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| 306 | 306 | | supplemental bill calculated as provided by Section 1.13 [33.01] as |
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| 307 | 307 | | if the tax included in the supplemental bill became delinquent on |
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| 308 | 308 | | the delinquency date prescribed by Chapter 31. |
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| 309 | 309 | | SECTION 18. The comptroller shall post and maintain on the |
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| 310 | 310 | | comptroller's Internet website as required by Section 1.13(c), Tax |
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| 311 | 311 | | Code, as added by this Act, the interest rates determined under |
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| 312 | 312 | | Section 1.13(a), Tax Code, as added by this Act, beginning with the |
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| 313 | 313 | | 2018 calendar year. |
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| 314 | 314 | | SECTION 19. The changes in law made by this Act apply only |
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| 315 | 315 | | to interest that accrues on or after the effective date of this Act. |
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| 316 | 316 | | Interest that accrued before the effective date of this Act is |
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| 317 | 317 | | governed by the law in effect when the interest accrued, and that |
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| 318 | 318 | | law is continued in effect for that purpose. |
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| 319 | 319 | | SECTION 20. This Act takes effect September 1, 2017. |
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