| 1 | 1 | | By: Muñoz, Jr. H.B. No. 49 |
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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 collection of delinquent ad valorem taxes. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Chapter 31, Tax Code, is amended by adding |
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| 9 | 9 | | Section 31.074 to read as follows: |
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| 10 | 10 | | Sec. 31.074. APPLICATION OF TAX PAYMENTS. The collector of |
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| 11 | 11 | | a taxing unit shall apply a payment made by a property owner to the |
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| 12 | 12 | | amount of tax due before applying any portion of the payment to a |
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| 13 | 13 | | penalty or interest owed by the property owner, unless the property |
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| 14 | 14 | | owner provides written instructions for a different application of |
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| 15 | 15 | | the payment. |
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| 16 | 16 | | SECTION 2. Section 33.01, Tax Code, is amended by adding |
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| 17 | 17 | | Subsection (g) to read as follows: |
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| 18 | 18 | | (g) Notwithstanding any other provision of law, the total |
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| 19 | 19 | | amount of penalties and interest on a delinquent tax that a person |
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| 20 | 20 | | is liable for may not exceed $500, regardless of the actual amount |
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| 21 | 21 | | of the penalties incurred or interest accrued on the delinquent tax |
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| 22 | 22 | | as otherwise calculated under law. |
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| 23 | 23 | | SECTION 3. Section 31.074, Tax Code, as added by this Act, |
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| 24 | 24 | | applies only to a payment received on or after the effective date of |
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| 25 | 25 | | this Act. |
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| 26 | 26 | | SECTION 4. This Act takes effect September 1, 2023. |
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