Travis Holdman
- Republican
- Senator
- District 19
Author
Provides that the fiscal body of a county may adopt an ordinance to establish a property tax amnesty program and require a waiver of interest and penalties added before January 1, 2022, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2022; and (2) before November 1, 2023, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2021. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer. Provides that the waiver of interest and penalties under a program shall not apply to interest and penalties added to delinquent property tax installments or special assessments on real property that was purchased or sold in any prior tax sale.
First reading: referred to Committee on Ways and Means
Referred to the House
Senators Buck, Becker, Bassler, Glick added as coauthors
House sponsor: Representative Brown T
Third reading: passed; Roll Call 33: yeas 46, nays 0
Senator Charbonneau added as third author
Senators Niemeyer, Raatz, Qaddoura, Rogers, Melton added as coauthors
Second reading: ordered engrossed
Senator Buchanan added as second author
Committee report: do pass, adopted
First reading: referred to Committee on Tax and Fiscal Policy
Authored by Senator Holdman
| Bill Text Versions | Format |
|---|---|
| Introduced Senate Bill (S) | |
| Senate Bill (S) |
| Document | Format |
|---|---|
| Fiscal Note: SB0190.02.COMS.FN001 | |
| Fiscal Note: SB0190.02.COMS.FN002 | |
| Fiscal Note: SB0190.02.COMS.FN003 |
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