| 1 | 1 | | 89R5305 LHC-D |
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| 2 | 2 | | By: Craddick H.B. No. 3199 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the requirement that certain ad valorem tax-related |
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| 10 | 10 | | notices be delivered to a property owner by certified mail. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 33.04(a), Tax Code, is amended to read as |
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| 13 | 13 | | follows: |
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| 14 | 14 | | (a) At least once each year the collector for a taxing unit |
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| 15 | 15 | | shall deliver by certified mail a notice of delinquency to each |
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| 16 | 16 | | person whose name appears on the current delinquent tax roll. |
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| 17 | 17 | | However, the notice need not be delivered if: |
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| 18 | 18 | | (1) a bill for the tax was not mailed under Section |
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| 19 | 19 | | 31.01(f); or |
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| 20 | 20 | | (2) the collector does not know and by exercising |
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| 21 | 21 | | reasonable diligence cannot determine the delinquent taxpayer's |
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| 22 | 22 | | name and address. |
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| 23 | 23 | | SECTION 2. Section 33.07(d), Tax Code, is amended to read as |
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| 24 | 24 | | follows: |
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| 25 | 25 | | (d) If a taxing unit or appraisal district provides for a |
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| 26 | 26 | | penalty under this section, the collector shall deliver by |
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| 27 | 27 | | certified mail a notice of delinquency and of the penalty to the |
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| 28 | 28 | | property owner at least 30 and not more than 60 days before July 1. |
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| 29 | 29 | | SECTION 3. Section 33.08(c), Tax Code, is amended to read as |
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| 30 | 30 | | follows: |
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| 31 | 31 | | (c) After the taxes become delinquent, the collector for a |
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| 32 | 32 | | taxing unit or appraisal district that has provided for the |
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| 33 | 33 | | additional penalty under this section shall send by certified mail |
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| 34 | 34 | | a notice of the delinquency and the penalty to the property owner. |
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| 35 | 35 | | The penalty is incurred on the first day of the first month that |
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| 36 | 36 | | begins at least 21 days after the date the notice is sent. |
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| 37 | 37 | | SECTION 4. This Act takes effect September 1, 2025. |
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