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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.