Texas 2021 - 87th Regular

Texas House Bill HB3824 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R11636 RDS-D
2	2	By: Muñoz, Jr. H.B. No. 3824
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the calculation of the penalty imposed on a delinquent
8	8	ad valorem tax.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Sections 33.01(a) and (b), Tax Code, are amended
11	11	to read as follows:
12	12	(a) A delinquent tax incurs a penalty of six percent of the
13	13	amount of the tax for the first calendar month it is delinquent plus
14	14	one percent for each additional month or portion of a month the tax
15	15	remains unpaid prior to April [July] 1 of the year in which it
16	16	becomes delinquent. However, a tax delinquent on April [July] 1
17	17	incurs a total penalty of eight [twelve] percent of the amount of
18	18	the delinquent tax without regard to the number of months the tax
19	19	has been delinquent. A delinquent tax continues to incur the
20	20	penalty provided by this subsection as long as the tax remains
21	21	unpaid, regardless of whether a judgment for the delinquent tax has
22	22	been rendered.
23	23	(b) If a person who exercises the split-payment option
24	24	provided by Section 31.03 [of this code] fails to make the second
25	25	payment before July 1, the second payment is delinquent and incurs a
26	26	penalty of eight [twelve] percent of the amount of unpaid tax.
27	27	SECTION 2. The change in law made by this Act applies only
28	28	to the penalty for failure to pay a tax that becomes delinquent on
29	29	or after the effective date of this Act. The penalty for failure to
30	30	pay a tax that became delinquent before the effective date of this
31	31	Act is governed by the law in effect when the tax became delinquent,
32	32	and the former law is continued in effect for that purpose.
33	33	SECTION 3. This Act takes effect September 1, 2021.