Texas 2019 - 86th Regular

Texas House Bill HB861 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 861
	1	+	By: Anchia, Wray (Senate Sponsor - Campbell) H.B. No. 861
	2	+	(In the Senate - Received from the House April 23, 2019;
	3	+	April 24, 2019, read first time and referred to Committee on
	4	+	Property Tax; May 13, 2019, reported favorably by the following
	5	+	vote: Yeas 5, Nays 0; May 13, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5	11		relating to the calculation of penalties and interest resulting
6	12		from the final determination of an ad valorem tax appeal that
7	13		changes a property owner's tax liability.
8	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	15		SECTION 1. Sections 42.42(c) and (d), Tax Code, are amended
10	16		to read as follows:
11	17		(c) If the final determination of an appeal occurs after the
12	18		property owner has paid a portion of the tax finally determined to
13	19		be due as required by Section 42.08, the assessor for each affected
14	20		taxing unit shall prepare and mail a supplemental tax bill in the
15	21		form and manner prescribed by Subsection (b). The additional tax is
16	22		due and becomes delinquent as provided by Subsection (b). If the
17	23		additional tax is not paid by the delinquency date for the
18	24		additional tax, [but] the property owner is liable for penalties
19	25		and interest on the tax included in the supplemental bill
20	26		calculated as provided by Section 33.01 as if the tax included in
21	27		the supplemental bill became delinquent on the original delinquency
22	28		date prescribed by Chapter 31.
23	29		(d) If the property owner did not pay any portion of the
24	30		taxes imposed on the property because the court found that payment
25	31		would constitute an unreasonable restraint on the owner's right of
26	32		access to the courts as provided by Section 42.08(d), after the
27	33		final determination of the appeal the assessor for each affected
28	34		taxing unit shall prepare and mail a supplemental tax bill in the
29	35		form and manner prescribed by Subsection (b). The additional tax is
30	36		due and becomes delinquent as provided by Subsection (b). If the
31	37		additional tax is not paid by the delinquency date for the
32	38		additional tax, [but] the property owner is liable for interest on
33	39		the tax included in the supplemental bill calculated as provided by
34	40		Section 33.01 as if the tax included in the supplemental bill became
35	41		delinquent on the delinquency date prescribed by Chapter 31.
36	42		SECTION 2. The changes in law made by this Act apply only to
37	43		an appeal under Chapter 42, Tax Code, that is filed on or after the
38	44		effective date of this Act.
39	45		SECTION 3. This Act takes effect September 1, 2019.
40		-	______________________________ ______________________________
41		-	President of the Senate Speaker of the House
42		-	I certify that H.B. No. 861 was passed by the House on April
43		-	17, 2019, by the following vote: Yeas 139, Nays 0, 2 present, not
44		-	voting.
45		-	______________________________
46		-	Chief Clerk of the House
47		-	I certify that H.B. No. 861 was passed by the Senate on May
48		-	16, 2019, by the following vote: Yeas 31, Nays 0.
49		-	______________________________
50		-	Secretary of the Senate
51		-	APPROVED: _____________________
52		-	Date
53		-	_____________________
54		-	Governor
	46	+	* * * * *