SB 116 IN

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Passed One Chamber

Provides that a county treasurer shall waive the delinquent property tax penalty if a taxpayer or taxpayer's representative: (1) petitions the county treasurer to waive the penalty not later than 30 days after the due date of the installment subject to the penalty; and (2) files with the petition written proof that during the seven day period ending on the installment due date the taxpayer or an immediate family member of the taxpayer died. Provides that the county treasurer shall give written notice to the taxpayer or the taxpayer's representative by mail of the treasurer's determination on the petition not later than 30 days after the petition is filed. Provides that the department of local government finance shall prescribe the form of the petition and the type of written proof required. Provides that a taxpayer or a taxpayer's representative may appeal a determination of the county treasurer to deny a penalty waiver by filing a notice in writing with the treasurer not more than 45 days after the treasurer gives the taxpayer or the taxpayer's representative notice of the determination.

• Aaron Freeman Republican · author
• Jack Sandlin · author
• Mike Speedy · sponsor

1. Jan 4, 2022 Authored by Senator Freeman · upper
2. Jan 4, 2022 First reading: referred to Committee on Local Government · upper
3. Jan 20, 2022 Senator Sandlin added as second author · upper
4. Jan 27, 2022 Committee report: do pass, adopted · upper
5. Jan 31, 2022 Second reading: ordered engrossed · upper
6. Jan 31, 2022 Senator Randolph added as coauthor · upper
7. Feb 1, 2022 Third reading: passed; Roll Call 146: yeas 49, nays 0 · upper
8. Feb 1, 2022 House sponsor: Representative Speedy · upper
9. Feb 1, 2022 Cosponsor: Representative Pryor · upper
10. Feb 2, 2022 Referred to the House · upper
11. Feb 7, 2022 First reading: referred to Committee on Ways and Means · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Senate Bill (S) · Jan 27, 2022 · PDF
• Introduced Senate Bill (S) · Dec 27, 2021 · PDF