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Delinquent Interest Payments Property Tax

Concerning delinquent interest payments for property tax payments.
2021 Regular Session
Fiscal Policy & Taxes
Local Government
Bill Summary

The act allows a board of county commissioners or a city council of a city and county, upon approval of the county treasurer, to temporarily reduce, waive, or suspend delinquent interest payments for property tax payments for any period of time between June 16, 2021, and September 30, 2021.

The act also requires a board of county commissioners or city council to notify local taxing jurisdictions of the intent to reduce, waive, or suspend delinquent property tax interest payments. If a local taxing jurisdiction would be unable to meet its bond payment obligations after the proposed reduction, waiver, or suspension, the local taxing jurisdiction shall notify the board of county commissioners or city council.

If the local taxing jurisdiction submits a letter to the board of county commissioners of the county or city council of the city and county, the act requires a treasurer, or other officer responsible for the collection of property taxes for a county or city and county, to advance property tax payments to local taxing jurisdictions to assist the local taxing jurisdictions in the payment of bonded indebtedness payments and monthly operation costs.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/28/2021 Signed Act PDF
    06/22/2021 Final Act PDF
    06/07/2021 Rerevised PDF
    06/03/2021 Revised PDF
    05/27/2021 Reengrossed PDF
    05/26/2021 Engrossed PDF
    05/19/2021 Introduced PDF

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