H.B. No. 533
  relating to the rendition of property for ad valorem tax purposes
  and to the protest of a penalty imposed for a failure to timely file
  a rendition statement or property report.
         SECTION 1.  Section 22.01, Tax Code, is amended by adding
  Subsection (m) to read as follows:
         (m)  Notwithstanding Subsections (a) and (b), a person is not
  required to render for taxation personal property appraised under
  Section 23.24.
         SECTION 2.  Sections 22.28 and 22.30, Tax Code, are amended
  to read as follows:
  COLLECTION PROCEDURES.  (a)  Except as otherwise provided by
  Section 22.30, the chief appraiser shall impose a penalty on a
  person who fails to timely file a rendition statement or property
  report required by this chapter in an amount equal to 10 percent of
  the total amount of taxes imposed on the property for that year by
  taxing units participating in the appraisal district. The chief
  appraiser shall deliver by first class mail a notice of the
  imposition of the penalty to the person.  The notice may be
  delivered with a notice of appraised value provided under Section
  25.19, if practicable.
         (b)  The chief appraiser shall certify to the assessor for
  each taxing unit participating in the appraisal district that
  imposes taxes on the property that a penalty imposed under this
  chapter has become final [the chief appraiser has imposed a penalty
  under this section].  The assessor shall add the amount of the
  penalty to the original amount of tax imposed on the property and
  shall include that amount in the tax bill for that year.  The
  penalty becomes part of the tax on the property and is secured by
  the tax lien that attaches to the property under Section 32.01.
         (c)  A penalty under this chapter becomes final if:
               (1)  the property owner does not protest under Section
  22.30 the imposition of the penalty before the appraisal review
               (2)  the appraisal review board determines a protest
  brought by the property owner under Section 22.30 by denying a
  waiver of the penalty and the property owner does not bring an
  appeal under Chapter 42 or the judgment of the district court
  sustaining the determination subsequently becomes final; or
               (3)  a court imposes the penalty under Section 22.29
  and the order of the court imposing the penalty subsequently
  becomes final.
         (d)  To help defray the costs of administering this chapter,
  a collector who collects a penalty imposed under Subsection (a)
  shall remit to the appraisal district that employs the chief
  appraiser who imposed the penalty an amount equal to five percent of
  the penalty amount collected.
         Sec. 22.30.  WAIVER OF PENALTY. (a) The chief appraiser may
  waive the penalty imposed by Section 22.28 [or 22.29] if the chief
  appraiser determines that the person exercised reasonable
  diligence to comply with or has substantially complied with the
  requirements of this chapter. A written request, accompanied by
  supporting documentation, stating the grounds on which penalties
  should be waived must be sent to the chief appraiser before June 1
  or not later than the 30th day after the date the person received
  notification of the imposition of the penalty, whichever is later.
  The chief appraiser shall make a determination of the penalty
  waiver request:
               (1)  based on the information submitted; and
               (2)  after consideration of the factors described by
  Subsection (b).
         (a-1)  If the chief appraiser denies the penalty waiver
  request, the chief appraiser shall deliver by first class mail
  written notice of the denial to the property owner.  The property
  owner may protest the imposition of the penalty before the
  appraisal review board.  To initiate a protest, the property owner
  must file written notice of the protest with the appraisal review
  board before June 1 or not later than the 30th day after the date the
  property owner receives the notice of denial, whichever is later.
         (b)  The appraisal review board [chief appraiser] shall
  determine the protest [notify the person of the chief appraiser's
  determination regarding the penalty waiver request] after
               (1)  the person's compliance history with respect to
  paying taxes and filing statements or reports;
               (2)  the type, nature, and taxability of the specific
  property involved;
               (3)  the type, nature, size, and sophistication of the
  person's business or other entity for which property is rendered;
               (4)  the completeness of the person's records;
               (5)  the person's reliance on advice provided by the
  appraisal district that may have contributed to the person's
  failure to comply and the imposition of the penalty;
               (6)  any change in appraisal district policy during the
  current or preceding tax year that may affect how property is
  rendered; and
               (7)  any other factors that may have caused the person
  to fail to timely file a statement or report.
         (c)  The procedures for a [A property owner is entitled to]
  protest before the appraisal review board under this section are
  governed by the procedures for a taxpayer protest under Subchapter
  C, Chapter 41. The property owner is entitled to appeal under
  Chapter 42 an order of the appraisal review board determining a
  protest brought under this section [the failure or refusal of a
  chief appraiser to waive a penalty under Subsection (a)].
         (d)  Notwithstanding any other provision of this section,
  the chief appraiser and a protesting property owner may enter into a
  settlement agreement on the matter being protested, if both parties
  agree that there was a mistake.
         SECTION 3.  The change in law made by this Act applies only
  to a penalty that is imposed under Section 22.28, Tax Code, on or
  after the effective date of this Act. A penalty that was imposed
  under that section before the effective date of this Act is governed
  by the law in effect on the date the penalty was imposed, and the
  former law is continued in effect for that purpose.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2011.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I certify that H.B. No. 533 was passed by the House on April
  14, 2011, by the following vote:  Yeas 142, Nays 0, 1 present, not
  Chief Clerk of the House   
         I certify that H.B. No. 533 was passed by the Senate on May
  19, 2011, by the following vote:  Yeas 31, Nays 0.
  Secretary of the Senate    
  APPROVED:  _____________________