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S.B. No. 1385

S.B. No. 1385

AN ACT

relating to the authority of the chief appraiser of an appraisal
district or the collector for a taxing unit to waive penalties for
failing to file certain documents.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by
adding Section 23.129 to read as follows:
Sec. 23.129. WAIVER OF CERTAIN PENALTIES. (a) Subject to
Subsection (b):
(1) a chief appraiser may waive a penalty imposed by
Section 23.121(k), 23.1241(j), or 23.127(k); and
(2) a collector may waive a penalty imposed by Section
23.122(n), 23.1242(m), or 23.128(m).
(b) A chief appraiser or collector may waive a penalty under
Subsection (a) only if:
(1) the taxpayer seeking the waiver files a written
application for the waiver with the chief appraiser or collector,
as applicable, not later than the 30th day after the date the
declaration or statement, as applicable, was required to be filed;
(2) the taxpayer’s failure to file or failure to timely
file the declaration or statement was a result of:
(A) a natural disaster that made it effectively
impossible for the taxpayer to comply with the filing requirement;
or
(B) an event beyond the control of the taxpayer
that destroyed the taxpayer’s property or records; and
(3) the taxpayer is otherwise in compliance with this
chapter.
SECTION 2. This Act takes effect September 1, 2011.

______________________________ ______________________________
President of the Senate Speaker of the House

I hereby certify that S.B. No. 1385 passed the Senate on
April 28, 2011, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate

I hereby certify that S.B. No. 1385 passed the House on
May 13, 2011, by the following vote: Yeas 144, Nays 0, one
present not voting.

______________________________
Chief Clerk of the House

Approved:

______________________________
Date

______________________________
Governor

Property Tax Protection Program™ Benefits

  • No flat fees or upfront costs.  No cost ever unless your property taxes are reduced.
  • All practical efforts are made every year to reduce your property taxes.
  • Never miss another appeal deadline.
  • Property taxes protested for you annually.
  • You do not have to accept the appraisal district’s initial guesstimate of value.
  • We coordinate with you regarding building size / condition to avoid excess taxes.
  • Free support regarding homestead exemptions.
  • Some years are good – typically 6 to 7 out of 10 will result in tax reduction for you.
  • The other 3 to 4 years out of 10 we strike out. Most often due to people issues in the hearing process. Some years we get an easy appraiser at the informal; some years someone who is impossible to settle with.
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