By: Bonnen of Galveston, Guillen H.B. No. 1885
        (Senate Sponsor - Zaffirini)
         (In the Senate - Received from the House May 13, 2019;
  May 14, 2019, read first time and referred to Committee on Property
  Tax; May 21, 2019, reported favorably by the following vote:  
  Yeas 5, Nays 0; May 21, 2019, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the waiver of penalties and interest if an error by a
  mortgagee results in failure to pay an ad valorem tax.
         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 (k) to read as follows:
         (d)  A request for a waiver of penalties and interest under
  Subsection (a)(1) or (3), (b), (h), [or] (j), or (k) 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
  181st day after the date the property owner making the request
  receives notice of the delinquent tax that satisfies the
  requirements of Section 33.04(c).  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.
         (k)  The governing body of a taxing unit may waive penalties
  and interest on a delinquent tax if:
               (1)  the property for which the tax is owed is subject
  to a mortgage that does not require the owner of the property to
  fund an escrow account for the payment of the taxes on the property;
               (2)  the tax bill was mailed or delivered by electronic
  means to the mortgagee of the property, but the mortgagee failed to
  mail a copy of the bill to the owner of the property as required by
  Section 31.01(j); and
               (3)  the taxpayer paid the tax not later than the 21st
  day after the date the taxpayer knew or should have known of the
  delinquency.
         SECTION 2.  The change in law made by 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, 2020.
 
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