Bill Text: TX HB943 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the waiver of penalties and interest on a delinquent ad valorem tax on property owned by an individual diagnosed with certain forms of dementia.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-02-19 - Referred to Ways & Means [HB943 Detail]
Download: Texas-2013-HB943-Introduced.html
83R1900 TJB-D | ||
By: Riddle | H.B. No. 943 |
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relating to the waiver of penalties and interest on a delinquent ad | ||
valorem tax on property owned by an individual diagnosed with | ||
certain forms of dementia. | ||
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 (i) to read as follows: | ||
(d) A request for a waiver of penalties and interest under | ||
Subsection (a)(1) or (3), (b), or (h) 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 second | ||
anniversary of the date the tax became delinquent. 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. | ||
(i) In this subsection, "guardian," "durable power of | ||
attorney," and "personal representative" have the meanings | ||
assigned those terms by Sections 1002.012, 751.002, and 22.031, | ||
Estates Code, respectively. The governing body of a taxing unit | ||
shall waive penalties and interest on a delinquent tax if the | ||
taxpayer, the guardian of the taxpayer, an attorney in fact or agent | ||
of the taxpayer under a durable power of attorney, or the personal | ||
representative of the taxpayer's estate: | ||
(1) submits evidence showing that: | ||
(A) a licensed physician has diagnosed the | ||
taxpayer with Alzheimer's disease or vascular dementia before the | ||
date the tax became delinquent; and | ||
(B) the tax was paid not later than the second | ||
anniversary of the date the tax became delinquent; and | ||
(2) certifies that the disease or dementia caused or | ||
resulted in the taxpayer's failure to pay the tax before | ||
delinquency. | ||
SECTION 2. This Act applies only to penalties and interest | ||
on an ad valorem tax that becomes delinquent on or after the | ||
effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2014. |