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Approval of Waiving the Penalty and Interest on Property Tax Account 978736DEN for tax year 2023.
request
ADMINISTRATIVE COMMENTS:
The taxpayer for property tax account 978736DEN has requested a waiver of penalty & interest from Denton County. The property owner states they did not receive a tax statement. Upon researching, Denton County found that the incorrect address had been provided to them by the Denton Central Appraisal District (DCAD). Mailings sent by Denton County, including the initial tax statement and subsequent postcard reminder, and notice of delinquency per Texas Tax Code 33.07, went to an incorrect address. The taxpayer has paid all taxes, including the penalty and interest as required and has filed this request for waiver and refund of the penalty and interest portion. This property is located within the Josey Lane PID. Denton County recommends approval of waiving the penalty and interest on the account. Based on the information provided, the circumstances in this case satisfy the waiver provision in state law. The penalty & interest waiver for the taxpayer totals $653.72, of which the City portion is $118.78. The penalty & interest amount related to the Josey Lane assessment is $183.96.
RECOMMENDATION:
That the City Council approve the waiver of the penalty and interest on the property tax account set forth in the caption above.