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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 if an error by a |
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mortgagee results in failure to pay an ad valorem tax. |
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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 (k) 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), [or] (j), or (k) must be made |
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before the 181st day after the delinquency date. A request for a |
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waiver of penalties and interest under Subsection (a)(2) must be |
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made before the first anniversary of the date the religious |
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organization acquires the property. A request for a waiver of |
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penalties and interest under Subsection (i) must be made before the |
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181st day after the date the property owner making the request |
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receives notice of the delinquent tax that satisfies the |
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requirements of Section 33.04(c). To be valid, a waiver of |
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penalties or interest under this section must be requested in |
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writing. If a written request for a waiver is not timely made, the |
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governing body of a taxing unit may not waive any penalties or |
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interest under this section. |
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(k) The governing body of a taxing unit may waive penalties |
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and interest on a delinquent tax if: |
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(1) the property for which the tax is owed is subject |
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to a mortgage that does not require the owner of the property to |
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fund an escrow account for the payment of the taxes on the property; |
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(2) the tax bill was mailed or delivered by electronic |
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means to the mortgagee of the property, but the mortgagee failed to |
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mail a copy of the bill to the owner of the property as required by |
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Section 31.01(j); and |
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(3) the taxpayer paid the tax not later than the 21st |
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day after the date the taxpayer knew or should have known of the |
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delinquency. |
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SECTION 2. The change in law made by this Act applies only |
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to penalties and interest on an ad valorem tax that becomes |
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delinquent on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2020. |