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A BILL TO BE ENTITLED
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AN ACT
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relating to the waiver of penalties and interest on taxes unpaid due |
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to an act or omission of an agent of a governmental entity. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 33.011(a) and (d), Tax Code, are |
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amended to read as follows: |
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(a) The governing body of a taxing unit: |
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(1) shall waive penalties and [may provide for the
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waiver of] interest on a delinquent tax if an act or omission of an |
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officer, employee, or agent of a [the] taxing unit, [or the] |
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appraisal district, or other political subdivision or governmental |
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entity [in which the taxing unit participates] caused or resulted |
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in the taxpayer's failure to pay the tax before delinquency and if |
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the tax is paid not later than the 21st day after the date the |
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taxpayer knows or should know of the delinquency; |
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(2) may waive penalties and provide for the waiver of |
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interest on a delinquent tax if: |
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(A) the property for which the tax is owed is |
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acquired by a religious organization; and |
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(B) before the first anniversary of the date the |
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religious organization acquires the property, the organization |
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pays the tax and qualifies the property for an exemption under |
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Section 11.20 as evidenced by the approval of the exemption by the |
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chief appraiser under Section 11.45; and |
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(3) may waive penalties and provide for the waiver of |
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interest on a delinquent tax if the taxpayer submits evidence |
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showing that: |
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(A) the taxpayer attempted to pay the tax before |
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the delinquency date by mail; |
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(B) the taxpayer mailed the tax payment to an |
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incorrect address that in a prior tax year was the correct address |
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for payment of the taxpayer's tax; |
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(C) the payment was mailed to the incorrect |
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address within one year of the date that the former address ceased |
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to be the correct address for payment of the tax; and |
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(D) the taxpayer paid the tax not later than the |
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21st day after the date the taxpayer knew or should have known of |
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the delinquency. |
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(d) A request for a waiver of penalties and interest under |
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Subsection (a)(3) [(a)(1) or (3)], (b), or (h) must be made before |
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the 181st day after the delinquency date. A request for a waiver of |
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penalties and interest under Subsection (a)(2) must be made before |
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the first anniversary of the date the religious organization |
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acquires the property. To be valid, a waiver of penalties or |
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interest under this section must be requested in writing. If a |
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written request for a waiver is not timely made, the governing body |
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of a taxing unit may not waive any penalties or interest under this |
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section. |
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SECTION 2. The change in law made by this Act applies only |
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to a penalty incurred or interest accrued on or after the effective |
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date of this Act. A penalty incurred or interest accrued before the |
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effective date of this Act is governed by the law in effect on the |
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date the penalty was incurred or the interest was accrued, and that |
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law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |