| 1 | 1 | | By: Jones of Harris H.B. No. 4604 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the waiver of penalties and interest on delinquent ad |
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| 7 | 7 | | valorem taxes on the property of an individual who dies. |
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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. Section 33.011, Tax Code, is amended by amending |
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| 10 | 10 | | Subsection (d) and adding Subsection (l) to read as follows: |
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| 11 | 11 | | (d) A request for a waiver of penalties and interest under |
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| 12 | 12 | | Subsection (a)(1) or (3), (b), (h), (j), or (k) must be made before |
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| 13 | 13 | | the 181st day after the delinquency date. A request for a waiver of |
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| 14 | 14 | | penalties and interest under Subsection (a)(2) must be made before |
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| 15 | 15 | | the first anniversary of the date the religious organization |
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| 16 | 16 | | acquires the property. A request for a waiver of penalties and |
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| 17 | 17 | | interest under Subsection (i) must be made before the 181st day |
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| 18 | 18 | | after the date the property owner making the request receives |
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| 19 | 19 | | notice of the delinquent tax that satisfies the requirements of |
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| 20 | 20 | | Section 33.04(c). A request for a waiver of penalties and interest |
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| 21 | 21 | | under Subsection (l) must be made before the 181st day after the |
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| 22 | 22 | | date a person inherits the property subject to the request or is |
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| 23 | 23 | | appointed personal representative of the estate that includes the |
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| 24 | 24 | | property. To be valid, a waiver of penalties or interest under this |
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| 25 | 25 | | section must be requested in writing. If a written request for a |
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| 26 | 26 | | waiver is not timely made, the governing body of a taxing unit may |
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| 27 | 27 | | not waive any penalties or interest under this section. |
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| 28 | 28 | | (l) This subsection applies only to a delinquent tax on |
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| 29 | 29 | | property that a person inherits on or after the most recent |
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| 30 | 30 | | delinquency date applicable to the property and before the |
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| 31 | 31 | | following delinquency date, or for which a person is appointed |
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| 32 | 32 | | personal representative of the estate that includes the property |
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| 33 | 33 | | during that period. The governing body of a taxing unit shall on |
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| 34 | 34 | | request waive penalties and interest on a delinquent tax until the |
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| 35 | 35 | | fifth anniversary of the date a person inherits the property |
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| 36 | 36 | | subject to the tax or is appointed personal representative of the |
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| 37 | 37 | | estate that includes the property, as applicable. The governing |
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| 38 | 38 | | body of a taxing unit may on request of the personal representative |
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| 39 | 39 | | waive penalties and interest on the property following the fifth |
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| 40 | 40 | | anniversary if the estate is not settled by that anniversary. |
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| 41 | 41 | | SECTION 2. This Act applies only to penalties and interest |
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| 42 | 42 | | on a delinquent ad valorem tax on property that a person inherits |
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| 43 | 43 | | through intestacy, or for which a person is appointed personal |
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| 44 | 44 | | representative of the estate that includes the property, on or |
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| 45 | 45 | | after the effective date of this Act. |
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| 46 | 46 | | SECTION 3. This Act takes effect September 1, 2023. |
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