| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Muñoz H.B. No. 5292 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | A BILL TO BE ENTITLED | |
| 7 | 7 | AN ACT | |
| 8 | 8 | relating to the collection of delinquent ad valorem taxes. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Chapter 31, Tax Code, is amended by adding | |
| 11 | 11 | Section 31.074 to read as follows: | |
| 12 | 12 | Sec. 31.074. APPLICATION OF TAX PAYMENTS. The collector of | |
| 13 | 13 | a taxing unit shall apply a payment made by a property owner to the | |
| 14 | 14 | amount of tax due before applying any portion of the payment to a | |
| 15 | 15 | penalty or interest owed by the property owner, unless the property | |
| 16 | 16 | owner provides written instructions for a different application of | |
| 17 | 17 | the payment. | |
| 18 | 18 | SECTION 2. Section 33.01, Tax Code, is amended by adding | |
| 19 | 19 | Subsection (g) to read as follows: | |
| 20 | 20 | (g) Notwithstanding any other provision of law, or the total | |
| 21 | 21 | amount of penalties and interest actually incurred or accrued on a | |
| 22 | 22 | delinquent tax, the total amount of penalties and interest that a | |
| 23 | 23 | person is liable for may not exceed the amount equal to five percent | |
| 24 | 24 | of the delinquent tax. | |
| 25 | 25 | SECTION 3. Section 31.074, Tax Code, as added by this Act, | |
| 26 | 26 | applies only to a payment received on or after the effective date of | |
| 27 | 27 | this Act. | |
| 28 | 28 | SECTION 4. This Act takes effect September 1, 2025. |