HB 3199
AN ACT relating to the requirement that certain ad valorem tax-related
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Requires tax collectors to send delinquency notices to property owners via certified mail at least once per year when property taxes are unpaid. The notices must be sent under specific conditions, such as providing details about the delinquent taxes, potential penalties, and giving property owners advance warning before additional fees are applied. These changes aim to ensure property owners are clearly and formally informed about their tax obligations and potential consequences of non-payment.
Subject Areas
Bill Text
relating to the requirement that certain ad valorem tax-related notices be delivered to a property owner by certified mail. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 33.04(a), Tax Code, is amended to read as (a) At least once each year the collector for a taxing unit shall deliver by certified mail a notice of delinquency to each person whose name appears on the current delinquent tax roll. However, the notice need not be delivered if: (1) a bill for the tax was not mailed under Section (2) the collector does not know and by exercising reasonable diligence cannot determine the delinquent taxpayer's SECTION 2. Section 33.07(d), Tax Code, is amended to read as (d) If a taxing unit or appraisal district provides for a penalty under this section, the collector shall deliver by certified mail a notice of delinquency and of the penalty to the property owner at least 30 and not more than 60 days before July 1. SECTION 3. Section 33.08(c), Tax Code, is amended to read as (c) After the taxes become delinquent, the collector for a taxing unit or appraisal district that has provided for the additional penalty under this section shall send by certified mail a notice of the delinquency and the penalty to the property owner. The penalty is incurred on the first day of the first month that begins at least 21 days after the date the notice is sent. SECTION 4. This Act takes effect September 1, 2025.
Bill History
Bill filed: AN ACT relating to the requirement that certain ad valorem tax-related
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