WeVote
Log In

Bill

Bill

HB 21

Relating to the calculation of the penalty and interest incurred on a delinquent ad valorem tax.

89th Legislature, 2nd Called Session (2025) Introduced by Senfronia Thompson

HB 21 restructures how Texas counties calculate penalties and interest on overdue property taxes, affecting delinquent taxpayer costs and local government revenues.

Referred to Ways & Means
#taxation--property-assessment&collection(i0798)
0
WeVote Research Nonpartisan
Bill Summary · HB 21

Legislative bill overview

HB 21 modifies how penalties and interest are calculated on delinquent property tax payments in Texas. The bill adjusts the methodology for computing these additional charges that accumulate when property owners fail to pay ad valorem (property) taxes on time.

Why is this important

Property tax delinquencies affect millions of Texans and can lead to property foreclosure. How penalties and interest are calculated directly impacts the total amount owed by delinquent taxpayers and influences whether property owners can catch up on overdue taxes or lose their homes.

Potential points of contention

  • Taxpayer relief vs. revenue impact: Changes favoring taxpayers (lower penalties/interest) reduce county and school district revenues that depend on timely tax collection
  • Calculation methodology complexity: Altering how penalties compound or are applied could create administrative burdens for tax assessor offices already managing high caseloads
  • Equity concerns: Different calculation methods may disproportionately affect certain property owner demographics or property types

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.