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DIGEST OF INTRODUCED BILL
Waiver of property tax penalty. Allows a county treasurer to waive the penalty added to a delinquent November installment of property taxes if the taxpayer: (1) requests a waiver from the county treasurer; (2) has not previously failed to pay an installment of property taxes attributable to property located in the county on or before the due date; (3) did not receive notification that the tax was due within the two months preceding the date on which the installment of property taxes was due; and (4) pays in full the property tax installment considered delinquent. Allows a refund of penalties paid with delinquent November property taxes if the county treasurer determines that the taxpayer would have qualified for a waiver of the penalty.