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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirement that certain ad valorem tax-related |
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notices be delivered to a property owner by certified mail. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.04(a), Tax Code, is amended to read as |
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follows: |
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(a) At least once each year the collector for a taxing unit |
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shall deliver by certified mail a notice of delinquency to each |
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person whose name appears on the current delinquent tax roll. |
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However, the notice need not be delivered if: |
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(1) a bill for the tax was not mailed under Section |
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31.01(f); or |
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(2) the collector does not know and by exercising |
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reasonable diligence cannot determine the delinquent taxpayer's |
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name and address. |
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SECTION 2. Section 33.07(d), Tax Code, is amended to read as |
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follows: |
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(d) If a taxing unit or appraisal district provides for a |
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penalty under this section, the collector shall deliver by |
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certified mail a notice of delinquency and of the penalty to the |
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property owner at least 30 and not more than 60 days before July 1. |
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SECTION 3. Section 33.08(c), Tax Code, is amended to read as |
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follows: |
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(c) After the taxes become delinquent, the collector for a |
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taxing unit or appraisal district that has provided for the |
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additional penalty under this section shall send by certified mail |
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a notice of the delinquency and the penalty to the property owner. |
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The penalty is incurred on the first day of the first month that |
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begins at least 21 days after the date the notice is sent. |
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SECTION 4. This Act takes effect September 1, 2025. |