Texas HB21: Relating to the calculation of the penalty and interest incurred on a delinquent ad valorem tax.

What the bill says

An act relating to the calculation of the penalty and interest incurred on a delinquent ad valorem tax.

From the introduced text, August 5, 2025:

A BILL TO BE ENTITLED AN ACT relating to the calculation of the penalty and interest incurred on a delinquent ad valorem tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 31.031(b), Tax Code, is amended to read as follows: (b) If the individual fails to make a payment, including the first payment, before the applicable date provided by Subsection (a-1), the unpaid installment is delinquent and incurs [[DELETED: a]] penalty [[DELETED: of six percent]] and interest as provided by Section 33.01(c). The penalty provided by Section 33.01(a) does not apply to the unpaid installment. SECTION 2. Section 31.032(c), Tax Code, is amended to read as follows: (c) If the person fails to make a payment before the applicable date provided by Subsection (b), the unpaid installment is delinquent and incurs [[DELETED: a]] penalty [[DELETED: of six percent]] and interest as provided by Section 33.01(c). SECTION 3. Sections 33.01(a), (b), and (c), Tax Code, are amended to read as follows: (a) A delinquent tax incurs a penalty of[ADDED: three][[DELETED: six]] percent of the amount of the tax for the first calendar month it is delinquent plus[ADDED: one-half][[DELETED: one]] percent for each additional month or portion of a month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. …

Sponsors

• Senfronia Thompson (D, HD-141) · primary sponsor

Latest actions

1. August 5, 2025: Filed

Common questions

What is HB21?

HB21 is a bill in the Texas Legislature (89th Legislature 1st Special Session): Relating to the calculation of the penalty and interest incurred on a delinquent ad valorem tax.

What does HB21 do?

In its own words: An act relating to the calculation of the penalty and interest incurred on a delinquent ad valorem tax.

What is the status of HB21?

Introduced as of August 5, 2025. Latest action: Filed (August 5, 2025).

Who sponsored HB21?

Senfronia Thompson (D, HD-141).

Where is the official record for HB21?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=891&Bill=HB00021