Texas Tax Code

§ 22.30 — WAIVER OF PENALTY

TX § 22.30Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 22. RENDITIONS AND OTHER REPORTS · Art. B. REQUIREMENTS AND PROCEDURES

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(a)The chief appraiser may waive the penalty imposed by Section 22.28 if the chief appraiser determines that the person exercised reasonable diligence to comply with or has substantially complied with the requirements of this chapter. A written request, accompanied by supporting documentation, stating the grounds on which penalties should be waived must be sent to the chief appraiser before June 1 or not later than the 30th day after the date the person received notification of the imposition of the penalty, whichever is later. The chief appraiser shall make a determination of the penalty waiver request:

(1)based on the information submitted; and

(2)after consideration of the factors described by Subsection (b). (a-1) If the chief appraiser denies the penalty waiver request, the chief appraiser shall deliver by first class mail written notice of the denial to the property owner. The property owner may protest the imposition of the penalty before the appraisal review board. To initiate a protest, the property owner must file written notice of the protest with the appraisal review board before June 1 or not later than the 30th day after the date the property owner receives the notice of denial, whichever is later.

(b)The appraisal review board shall determine the protest after considering:

(1)the person's compliance history with respect to paying taxes and filing statements or reports;

(2)the type, nature, and taxability of the specific property involved;

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Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 2, eff. June 17, 2011.