|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the waiver of penalties and interest on a delinquent ad |
|
valorem tax on property owned by an individual diagnosed with |
|
certain forms of dementia. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 33.011, Tax Code, is amended by amending |
|
Subsection (d) and adding Subsection (i) to read as follows: |
|
(d) A request for a waiver of penalties and interest under |
|
Subsection (a)(1) or (3), (b), or (h) must be made before the 181st |
|
day after the delinquency date. A request for a waiver of |
|
penalties and interest under Subsection (a)(2) must be made before |
|
the first anniversary of the date the religious organization |
|
acquires the property. A request for a waiver of penalties and |
|
interest under Subsection (i) must be made before the second |
|
anniversary of the date the tax became delinquent. To be valid, a |
|
waiver of penalties or interest under this section must be |
|
requested in writing. If a written request for a waiver is not |
|
timely made, the governing body of a taxing unit may not waive any |
|
penalties or interest under this section. |
|
(i) In this subsection, "guardian," "durable power of |
|
attorney," and "personal representative" have the meanings |
|
assigned those terms by Sections 1002.012, 751.002, and 22.031, |
|
Estates Code, respectively. The governing body of a taxing unit |
|
shall waive penalties and interest on a delinquent tax if the |
|
taxpayer, the guardian of the taxpayer, an attorney in fact or agent |
|
of the taxpayer under a durable power of attorney, or the personal |
|
representative of the taxpayer's estate: |
|
(1) submits evidence showing that: |
|
(A) a licensed physician has diagnosed the |
|
taxpayer with Alzheimer's disease or vascular dementia before the |
|
date the tax became delinquent; and |
|
(B) the tax was paid not later than the second |
|
anniversary of the date the tax became delinquent; and |
|
(2) certifies that the disease or dementia caused or |
|
resulted in the taxpayer's failure to pay the tax before |
|
delinquency. |
|
SECTION 2. This Act applies only to penalties and interest |
|
on an ad valorem tax that becomes delinquent on or after the |
|
effective date of this Act. |
|
SECTION 3. This Act takes effect January 1, 2014. |