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House Bill 1883 |
House Author: Bonnen, Greg et al. |
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Effective: 9-1-19 |
Senate Sponsor: Creighton |
House Bill 1883 amends the Tax Code to make the authorization for a person serving on active duty in the U.S. armed forces to defer payment of delinquent property taxes without penalty or interest applicable without respect to whether the person is serving during a war or national emergency. A delinquent tax for which such person defers payment that is not paid on or before the date the deferral period expires accrues interest but does not incur a penalty.