Enrolled Bill Summary

Under previous law, if a taxing unit or appraisal district caused a taxpayer's property tax delinquency, the taxing unit was required to waive penalties, and was authorized to waive interest, if the delinquent tax was paid within 21 days after the taxpayer became aware or should have become aware of the delinquency. Senate Bill 1736 amends the Tax Code to change that deadline from three weeks to three years and to make the taxing unit's waiver of interest, if the deadline is met, mandatory rather than discretionary.