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

Texas House Bill 4604

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.