Texas Tax Code 22.30 – Waiver of Penalty
(a) The chief appraiser may waive the penalty imposed by § 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.
Terms Used In Texas Tax Code 22.30
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appraisal: A determination of property value.
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
- Tax year: means the calendar year. See Texas Tax Code 1.04
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
(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;
(3) the type, nature, size, and sophistication of the person’s business or other entity for which property is rendered;
(4) the completeness of the person’s records;
(5) the person’s reliance on advice provided by the appraisal district that may have contributed to the person’s failure to comply and the imposition of the penalty;
(6) any change in appraisal district policy during the current or preceding tax year that may affect how property is rendered; and
(7) any other factors that may have caused the person to fail to timely file a statement or report.
(c) The procedures for a protest before the appraisal review board under this section are governed by the procedures for a taxpayer protest under Subchapter C, Chapter 41. The property owner is entitled to appeal under Chapter 42 an order of the appraisal review board determining a protest brought under this section.
(d) Notwithstanding any other provision of this section, the chief appraiser and a protesting property owner may enter into a settlement agreement on the matter being protested, if both parties agree that there was a mistake.