86R12400 SMT-D
By: Lucio S.B. No. 1703
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the governing body of a taxing unit to
waive penalties and interest on the delinquent ad valorem taxes of
certain federal employees if the delinquency is the result of a
federal government shutdown.
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 the taxpayer submits evidence
showing that at any time during the period beginning on the date of
receipt of the tax bill and ending on the delinquency date, the
taxpayer was a federal employee who was:
(1) considered nonessential or otherwise furloughed
during a federal government shutdown; or
(2) working without pay during a federal government
shutdown as a result of being considered essential or otherwise
excepted from a furlough.
SECTION 2. 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, 2020.