Bill Text: TX HB861 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Relating to the calculation of penalties and interest resulting from the final determination of an ad valorem tax appeal that changes a property owner's tax liability.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-01-16 - Filed [HB861 Detail]

Download: Texas-2019-HB861-Introduced.html
  86R4612 JES-F
 
  By: Anchia H.B. No. 861
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the calculation of penalties and interest resulting
  from the final determination of an ad valorem tax appeal that
  changes a property owner's tax liability.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 42.42(c) and (d), Tax Code, are amended
  to read as follows:
         (c)  If the final determination of an appeal occurs after the
  property owner has paid a portion of the tax finally determined to
  be due as required by Section 42.08, the assessor for each affected
  taxing unit shall prepare and mail a supplemental tax bill in the
  form and manner prescribed by Subsection (b). The additional tax is
  due and becomes delinquent as provided by Subsection (b). If the
  additional tax is not paid by the delinquency date for the
  additional tax, [but] the property owner is liable for penalties
  and interest on the tax included in the supplemental bill
  calculated as provided by Section 33.01 as if the tax included in
  the supplemental bill became delinquent on the original delinquency
  date prescribed by Chapter 31.
         (d)  If the property owner did not pay any portion of the
  taxes imposed on the property because the court found that payment
  would constitute an unreasonable restraint on the owner's right of
  access to the courts as provided by Section 42.08(d), after the
  final determination of the appeal the assessor for each affected
  taxing unit shall prepare and mail a supplemental tax bill in the
  form and manner prescribed by Subsection (b). The additional tax is
  due and becomes delinquent as provided by Subsection (b). If the
  additional tax is not paid by the delinquency date for the
  additional tax, [but] the property owner is liable for interest on
  the tax included in the supplemental bill calculated as provided by
  Section 33.01 as if the tax included in the supplemental bill became
  delinquent on the delinquency date prescribed by Chapter 31.
         SECTION 2.  The changes in law made by this Act apply only to
  an appeal under Chapter 42, Tax Code, that is filed on or after the
  effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2019.
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