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AN ACT
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relating to the authority of the governing body of a taxing unit to |
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waive penalties and interest on a delinquent ad valorem tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsections (a) and (d), Section 33.011, Tax |
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Code, are amended to read as follows: |
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(a) The governing body of a taxing unit: |
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(1) shall waive penalties and may provide for the |
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waiver of interest on a delinquent tax if an act or omission of an |
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officer, employee, or agent of the taxing unit or the appraisal |
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district in which the taxing unit participates caused or resulted |
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in the taxpayer's failure to pay the tax before delinquency and if |
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the tax is paid not later than the 21st day after the date the |
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taxpayer knows or should know of the delinquency; [and] |
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(2) may waive penalties and provide for the waiver of |
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interest on a delinquent tax if: |
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(A) the property for which the tax is owed is |
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acquired by a religious organization; and |
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(B) before the first anniversary of the date the |
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religious organization acquires the property, the organization |
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pays the tax and qualifies the property for an exemption under |
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Section 11.20 as evidenced by the approval of the exemption by the |
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chief appraiser under Section 11.45; and |
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(3) may waive penalties and provide for the waiver of |
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interest on a delinquent tax if the taxpayer submits evidence |
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showing that: |
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(A) the taxpayer attempted to pay the tax before |
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the delinquency date by mail; |
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(B) the taxpayer mailed the tax payment to an |
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incorrect address that in a prior tax year was the correct address |
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for payment of the taxpayer's tax; |
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(C) the payment was mailed to the incorrect |
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address within one year of the date that the former address ceased |
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to be the correct address for payment of the tax; and |
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(D) the taxpayer paid the tax not later than the |
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21st day after the date the taxpayer knew or should have known of |
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the delinquency. |
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(d) A request for a waiver of penalties and interest under |
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Subsection (a)(1) or (3), (b), or (h) must be made before the 181st |
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day after the delinquency date. A request for a waiver of penalties |
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and interest under Subsection (a)(2) must be made before the first |
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anniversary of the date the religious organization acquires the |
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property. To be valid, a waiver of penalties or interest under this |
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section must be requested in writing. If a written request for a |
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waiver is not timely made, the governing body of a taxing unit may |
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not waive any penalties or interest under this section. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1063 passed the Senate on |
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April 24, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1063 passed the House on |
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May 17, 2007, by the following vote: Yeas 143, Nays 0, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |