HB 1913

83(R) - 2013

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Dwayne Bohac

Bill Caption

Relating to the waiver of penalties and interest on certain delinquent ad valorem taxes.

Fiscal Notes

No fiscal implication to the State is anticipated.

Bill Analysis

Summary: HB 1913 requires taxing units to waive penalties and interest assessed on a property owner for tax delinquency if the delinquency relates to a previous owner of the property. In order to receive a waiver, a property owner must pay the delinquent tax within 181 days of receiving notice that taxes on their property are delinquent. HB 1913 stipulates the language and size of font this notice must appear in, as to clearly notify the property owner that taxes are delinquent. Additionally, in order to qualify for a waiver, the delinquency must also be the result of a tax erroneously assessed by an officer, employee, or agent of a taxing unit. 

Analysis: HB 1913 helps protect property owners that are mistakenly hit with penalties or interest for delinquent taxes caused by taxing unit mistakes. This provides a limit on government and promotes private property by making it easier for property owners to recover penalties and interest on taxes that have been wrongfully assessed.