Waiver of Certain Penalties

How it works

Tax Code Section 23.129 allows chief appraisers and tax assessor-collectors to waive certain penalties for failing to file or timely file a declaration or tax statement for motor vehicles, dealer’s heavy equipment, or retail manufactured housing inventory.

What the money covers

This is a penalty waiver, not a direct payment or property repair benefit.

Key conditions

A waiver may be granted only if the taxpayer’s failure to file or timely file was caused by a disaster or another event beyond the taxpayer’s control that destroyed the taxpayer’s property or records.

How to apply

The taxpayer must file a written application for the waiver.

Timing and deadlines

The written application must be filed no later than the 30th day after the date the declaration or statement was required to be filed.

Eligibility note

The taxpayer must otherwise be in compliance with Tax Code Chapter 23.