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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection of delinquent ad valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 31, Tax Code, is amended by adding |
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Section 31.074 to read as follows: |
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Sec. 31.074. APPLICATION OF TAX PAYMENTS. The collector of |
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a taxing unit shall apply a payment made by a property owner to the |
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amount of tax due before applying any portion of the payment to a |
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penalty or interest owed by the property owner, unless the property |
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owner provides written instructions for a different application of |
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the payment. |
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SECTION 2. Section 33.01, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) Notwithstanding any other provision of law, the total |
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amount of penalties and interest on a delinquent tax that a person |
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is liable for may not exceed $500, regardless of the actual amount |
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of the penalties incurred or interest accrued on the delinquent tax |
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as otherwise calculated under law. |
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SECTION 3. Section 31.074, Tax Code, as added by this Act, |
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applies only to a payment received on or after the effective date of |
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this Act. |
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SECTION 4. This Act takes effect September 1, 2023. |