Bill Text: TX HB3945 | 2021-2022 | 87th Legislature | Introduced

Texas House Bill 3945 (Prior Session Legislation)

Introduced

Bill Title: Relating to the authority of the governing body of a taxing unit to waive penalties and interest on delinquent ad valorem taxes imposed on property located in a disaster area.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2021-03-24 - Referred to Ways & Means [HB3945 Detail]

Download: Texas-2021-HB3945-Introduced.html

	87R3375 DRS-D

	By: Herrero	H.B. No. 3945



	A BILL TO BE ENTITLED
	AN ACT
	relating to the authority of the governing body of a taxing unit to
	waive penalties and interest on delinquent ad valorem taxes imposed
	on property located in a disaster area.
	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 (l) to read as follows:
	(d) A request for a waiver of penalties and interest under
	Subsection (a)(1) or (3), (b), (h), (j), [or] (k), or (l) 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.
	(l) The governing body of a taxing unit may waive penalties
	and interest on a delinquent tax if at any time during the tax year
	for which the taxes were imposed the property for which the tax is
	owed was located in an area declared by the governor to be a
	disaster area following a disaster.
	SECTION 2. 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, 2022.