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S.B. No. 1063

S.B. No. 1063

AN ACT
relating to the authority of the governing body of a taxing unit to
waive penalties and interest on a delinquent ad valorem tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsections (a) and (d), Section 33.011, Tax
Code, are amended to read as follows:
(a) The governing body of a taxing unit:
(1) shall waive penalties and may provide for the
waiver of interest on a delinquent tax if an act or omission of an
officer, employee, or agent of the taxing unit or the appraisal
district in which the taxing unit participates caused or resulted
in the taxpayer’s failure to pay the tax before delinquency and if
the tax is paid not later than the 21st day after the date the
taxpayer knows or should know of the delinquency; [and]
(2) may waive penalties and provide for the waiver of
interest on a delinquent tax if:
(A) the property for which the tax is owed is
acquired by a religious organization; and
(B) before the first anniversary of the date the
religious organization acquires the property, the organization
pays the tax and qualifies the property for an exemption under
Section 11.20 as evidenced by the approval of the exemption by the
chief appraiser under Section 11.45; and
(3) may waive penalties and provide for the waiver of
interest on a delinquent tax if the taxpayer submits evidence
showing that:
(A) the taxpayer attempted to pay the tax before
the delinquency date by mail;
(B) the taxpayer mailed the tax payment to an
incorrect address that in a prior tax year was the correct address
for payment of the taxpayer’s tax;
(C) the payment was mailed to the incorrect
address within one year of the date that the former address ceased
to be the correct address for payment of the tax; and
(D) the taxpayer paid the tax not later than the
21st day after the date the taxpayer knew or should have known of
the delinquency.
(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. 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.
SECTION 2. 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, 2007.

______________________________ ______________________________
President of the Senate Speaker of the House

I hereby certify that S.B. No. 1063 passed the Senate on
April 24, 2007, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate

I hereby certify that S.B. No. 1063 passed the House on
May 17, 2007, by the following vote: Yeas 143, Nays 0, two
present not voting.

______________________________
Chief Clerk of the House

Approved:

______________________________
Date

______________________________
Governor

Property Tax Protection Program™ Benefits

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  • All practical efforts are made every year to reduce your property taxes.
  • Never miss another appeal deadline.
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