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AN ACT
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relating to the calculation of penalties and interest resulting |
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from the final determination of an ad valorem tax appeal that |
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changes a property owner's tax liability. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 42.42(c) and (d), Tax Code, are amended |
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to read as follows: |
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(c) If the final determination of an appeal occurs after the |
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property owner has paid a portion of the tax finally determined to |
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be due as required by Section 42.08, the assessor for each affected |
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taxing unit shall prepare and mail a supplemental tax bill in the |
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form and manner prescribed by Subsection (b). The additional tax is |
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due and becomes delinquent as provided by Subsection (b). If the |
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additional tax is not paid by the delinquency date for the |
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additional tax, [but] the property owner is liable for penalties |
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and interest on the tax included in the supplemental bill |
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calculated as provided by Section 33.01 as if the tax included in |
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the supplemental bill became delinquent on the original delinquency |
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date prescribed by Chapter 31. |
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(d) If the property owner did not pay any portion of the |
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taxes imposed on the property because the court found that payment |
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would constitute an unreasonable restraint on the owner's right of |
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access to the courts as provided by Section 42.08(d), after the |
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final determination of the appeal the assessor for each affected |
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taxing unit shall prepare and mail a supplemental tax bill in the |
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form and manner prescribed by Subsection (b). The additional tax is |
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due and becomes delinquent as provided by Subsection (b). If the |
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additional tax is not paid by the delinquency date for the |
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additional tax, [but] the property owner is liable for interest on |
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the tax included in the supplemental bill calculated as provided by |
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Section 33.01 as if the tax included in the supplemental bill became |
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delinquent on the delinquency date prescribed by Chapter 31. |
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SECTION 2. The changes in law made by this Act apply only to |
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an appeal under Chapter 42, Tax Code, that is filed on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 861 was passed by the House on April |
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17, 2019, by the following vote: Yeas 139, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 861 was passed by the Senate on May |
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16, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |