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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 delinquent ad |
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valorem taxes on the property of an individual who dies. |
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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 (l) 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), (j), or (k) 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. A request for a waiver of penalties and |
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interest under Subsection (i) must be made before the 181st day |
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after the date the property owner making the request receives |
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notice of the delinquent tax that satisfies the requirements of |
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Section 33.04(c). A request for a waiver of penalties and interest |
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under Subsection (l) must be made before the 181st day after the |
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date a person inherits the property subject to the request or is |
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appointed personal representative of the estate that includes the |
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property. To be valid, a waiver of penalties or interest under this |
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section must be requested in writing. If a written request for a |
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waiver is not timely made, the governing body of a taxing unit may |
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not waive any penalties or interest under this section. |
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(l) This subsection applies only to a delinquent tax on |
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property that a person inherits on or after the most recent |
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delinquency date applicable to the property and before the |
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following delinquency date, or for which a person is appointed |
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personal representative of the estate that includes the property |
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during that period. The governing body of a taxing unit shall on |
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request waive penalties and interest on a delinquent tax until the |
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fifth anniversary of the date a person inherits the property |
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subject to the tax or is appointed personal representative of the |
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estate that includes the property, as applicable. The governing |
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body of a taxing unit may on request of the personal representative |
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waive penalties and interest on the property following the fifth |
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anniversary if the estate is not settled by that anniversary. |
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SECTION 2. This Act applies only to penalties and interest |
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on a delinquent ad valorem tax on property that a person inherits |
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through intestacy, or for which a person is appointed personal |
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representative of the estate that includes the property, on or |
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after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2023. |