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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the governing body of a taxing unit to |
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waive penalties and interest on a delinquent ad valorem tax if the |
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delinquency was not intentional or the result of conscious |
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indifference. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.011, Tax Code, is amended by amending |
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Subsection (d) and adding Subsection (k) to read as follows: |
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(d) A request for a waiver of penalties and interest under |
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Subsection (a)(1) or (3), (b), (h), [or] (j), or (k) must be made |
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before the 181st day after the delinquency date. A request for a |
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waiver of penalties and interest under Subsection (a)(2) must be |
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made before the first anniversary of the date the religious |
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organization acquires the property. A request for a waiver of |
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penalties and interest under Subsection (i) must be made before the |
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181st day after the date the property owner making the request |
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receives notice of the delinquent tax that satisfies the |
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requirements of Section 33.04(c). To be valid, a waiver of |
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penalties or interest under this section must be requested in |
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writing. If a written request for a waiver is not timely made, the |
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governing body of a taxing unit may not waive any penalties or |
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interest under this section. |
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(k) The governing body of a taxing unit may waive penalties |
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and interest on a delinquent tax if the taxpayer submits evidence |
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showing that the delinquency was not intentional or the result of |
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conscious indifference. |
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SECTION 2. This Act applies only to penalties and interest |
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on an ad valorem tax that becomes delinquent on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2018. |