Bill Text: TX HB3824 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the calculation of the penalty imposed on a delinquent ad valorem tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-23 - Referred to Ways & Means [HB3824 Detail]
Download: Texas-2021-HB3824-Introduced.html
87R11636 RDS-D | ||
By: Muñoz, Jr. | H.B. No. 3824 |
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relating to the calculation of the penalty imposed on a delinquent | ||
ad valorem tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 33.01(a) and (b), Tax Code, are amended | ||
to read as follows: | ||
(a) A delinquent tax incurs a penalty of six percent of the | ||
amount of the tax for the first calendar month it is delinquent plus | ||
one percent for each additional month or portion of a month the tax | ||
remains unpaid prior to April [ |
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becomes delinquent. However, a tax delinquent on April [ |
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incurs a total penalty of eight [ |
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the delinquent tax without regard to the number of months the tax | ||
has been delinquent. A delinquent tax continues to incur the | ||
penalty provided by this subsection as long as the tax remains | ||
unpaid, regardless of whether a judgment for the delinquent tax has | ||
been rendered. | ||
(b) If a person who exercises the split-payment option | ||
provided by Section 31.03 [ |
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payment before July 1, the second payment is delinquent and incurs a | ||
penalty of eight [ |
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SECTION 2. The change in law made by this Act applies only | ||
to the penalty for failure to pay a tax that becomes delinquent on | ||
or after the effective date of this Act. The penalty for failure to | ||
pay a tax that became delinquent before the effective date of this | ||
Act is governed by the law in effect when the tax became delinquent, | ||
and the former law is continued in effect for that purpose. | ||
SECTION 3. This Act takes effect September 1, 2021. |