Bill Text: TX HB4604 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the waiver of penalties and interest on delinquent ad valorem taxes on the property of an individual who dies.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-22 - Referred to Ways & Means [HB4604 Detail]

Download: Texas-2023-HB4604-Introduced.html
 
 
  By: Jones of Harris H.B. No. 4604
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the waiver of penalties and interest on delinquent ad
  valorem taxes on the property of an individual who dies.
         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) 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).  A request for a waiver of penalties and interest
  under Subsection (l) must be made before the 181st day after the
  date a person inherits the property subject to the request or is
  appointed personal representative of the estate that includes the
  property. 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)  This subsection applies only to a delinquent tax on
  property that a person inherits on or after the most recent
  delinquency date applicable to the property and before the
  following delinquency date, or for which a person is appointed
  personal representative of the estate that includes the property
  during that period. The governing body of a taxing unit shall on
  request waive penalties and interest on a delinquent tax until the
  fifth anniversary of the date a person inherits the property
  subject to the tax or is appointed personal representative of the
  estate that includes the property, as applicable. The governing
  body of a taxing unit may on request of the personal representative
  waive penalties and interest on the property following the fifth
  anniversary if the estate is not settled by that anniversary.
         SECTION 2.  This Act applies only to penalties and interest
  on a delinquent ad valorem tax on property that a person inherits
  through intestacy, or for which a person is appointed personal
  representative of the estate that includes the property, on or
  after the effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2023.
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