By: Jones of Harris H.B. No. 4604
A BILL TO BE ENTITLED
AN ACT
relating to the waiver of penalties and interest on delinquent ad
valorem taxes on the property of an individual who dies.
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 (l) to read as follows:
(d) A request for a waiver of penalties and interest under
Subsection (a)(1) or (3), (b), (h), (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). A request for a waiver of penalties and interest
under Subsection (l) must be made before the 181st day after the
date a person inherits the property subject to the request or is
appointed personal representative of the estate that includes the
property. 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.
(l) This subsection applies only to a delinquent tax on
property that a person inherits on or after the most recent
delinquency date applicable to the property and before the
following delinquency date, or for which a person is appointed
personal representative of the estate that includes the property
during that period. The governing body of a taxing unit shall on
request waive penalties and interest on a delinquent tax until the
fifth anniversary of the date a person inherits the property
subject to the tax or is appointed personal representative of the
estate that includes the property, as applicable. The governing
body of a taxing unit may on request of the personal representative
waive penalties and interest on the property following the fifth
anniversary if the estate is not settled by that anniversary.
SECTION 2. This Act applies only to penalties and interest
on a delinquent ad valorem tax on property that a person inherits
through intestacy, or for which a person is appointed personal
representative of the estate that includes the property, on or
after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2023.