Enrolled Bill Summary

A legislative enactment passed in 1991 allows eligible taxpayers serving on active duty in the United States armed forces during Persian Gulf hostilities to pay delinquent property taxes without penalties or interest no later than 60 days after the date the person is discharged from active military service, the date the person returns to Texas for more than 10 days, the date the person returns to non-active reserve duty, or the date the war or national emergency ends, whichever is earliest. Senate Bill 173 amends the Tax Code to make the provision applicable to those serving in any branch of the armed forces during a war or national emergency declared in accordance with federal law. Eligible taxpayers include active-duty personnel and mobilized reservists who are transferred out of the state as a result of the war or national emergency. The revision to the law applies to penalties and interest on delinquent taxes if the taxes are paid on or after the bill's effective date, even if the penalties or interest accrued before the effective date.