SB 340
Allows county collectors to reduce penalties on property taxes
LR Number:
Last Action:
2/4/2021 - Second Read and Referred S Local Government and Elections Committee
Journal Page:
Calendar Position:
Effective Date:
Emergency Clause

Current Bill Summary

SB 340 - Current law requires a county collector to assess penalties on property tax payments not made as of January 1. For all property tax liabilities incurred on or after January 1, 2020, this act allows a collector to enter into an agreement with a taxpayer for the payment of such taxes, including a waiver or reduction of penalties, provided that any such agreement requires such taxes to be paid not later than twelve months after the date the taxes are due.

This act contains an emergency clause.

This act is identical to HB 633 (2021), is substantially similar to a provision contained in CCS/SS#2/SCS/HCS/HB 271 (2021), and is similar to HB 180 (2021).



No Amendments Found.