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House Bill 1913 |
House Author: Bohac et al. |
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Effective: 9-1-13 |
Senate Sponsor: Williams |
House Bill 1913 amends the Tax Code to authorize the governing body of a taxing unit to waive penalties and interest on a delinquent property tax that relates to a date preceding the owner's acquisition of the property if the property owner or another person liable for the tax pays the tax not later than the 181st day after the date the property owner receives notice of the delinquent tax; the delinquency is the result of taxes imposed on omitted property entered in the appraisal records, on erroneously exempted property or appraised value added to the appraisal roll, or on property added to the appraisal roll under a different account number or parcel when the property was owned by a prior owner; and the request for a waiver is made within the time allotted to pay the delinquent tax after receipt of notice. The bill requires the notice regarding such delinquent taxes to advise the recipient that the property is subject to a tax lien and foreclosure on the lien if the delinquent taxes are not paid.
House Bill 1913 also authorizes the governing body of a taxing unit to waive penalties and interest on any delinquent tax if the taxpayer submits sufficient evidence that the taxpayer delivered the tax payment to the United States Postal Service or to a private delivery service before the delinquency date but an act or omission by the applicable service resulted in the payment being either postmarked or received by the taxing unit after the delinquency date. The bill requires the waiver request to be made before the 181st day after the delinquency date.