| TO: | Honorable Frank Madla, Chair, Senate Committee on Intergovernmental Relations |
| FROM: | John Keel, Director, Legislative Budget Board |
| IN RE: | HB2148 by Gattis (Relating to the prohibition of a restriction or condition placed on a check tendered in payment of delinquent ad valorem taxes, penalties, and interest.), As Engrossed |
The bill would void any restrictions or conditions not authorized by statute placed on a check that purports to limit the amount of delinquent taxes owed to an amount less than that stated on a delinquent tax bill or the amount of penalties and interest owed to an amount less than the amount accrued on delinquent taxes.
With few exceptions, a taxpayer must pay the entire amount of a property tax bill, including penalties and interest. Exceptions include provisions allowing taxing units to contract with taxpayers for split payments of current property taxes and permitting 65-and-over homeowners to make installment payments on their residence homesteads. Passage of this bill would clearly provide that unauthorized payment restrictions or conditions placed on checks would be void by law.
| Source Agencies: | 304 Comptroller of Public Accounts
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| LBB Staff: | JK, DLBa, SD, WP, DLBe
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