Bill Text: TX HB4829 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the collection of delinquent ad valorem taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HB4829 Detail]

Download: Texas-2023-HB4829-Introduced.html
  88R16067 RDS-D
 
  By: Muñoz, Jr. H.B. No. 4829
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the collection of delinquent ad valorem taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 31, Tax Code, is amended by adding
  Section 31.074 to read as follows:
         Sec. 31.074.  APPLICATION OF TAX PAYMENTS. The collector of
  a taxing unit shall apply a payment made by a property owner to the
  amount of tax due before applying any portion of the payment to a
  penalty or interest owed by the property owner, unless the property
  owner provides written instructions for a different application of
  the payment. 
         SECTION 2.  Section 33.01, Tax Code, is amended by adding
  Subsection (g) to read as follows:
         (g)  Notwithstanding any other provision of law, the total
  amount of penalties and interest on a delinquent tax that a person
  is liable for may not exceed $500, regardless of the actual amount
  of the penalties incurred or interest accrued on the delinquent tax
  as otherwise calculated under law.
         SECTION 3.  Section 31.074, Tax Code, as added by this Act,
  applies only to a payment received on or after the effective date of
  this Act.
         SECTION 4.  This Act takes effect September 1, 2023.
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