SB 197

Under current law, an installment payment of property taxes is delinquent, and

subject to interest and penalties, if it is not paid on or before five working days after

the due date. If a taxpayer fails to make an installment payment, the total amount

of unpaid taxes is due, not just the amount of the installment, and interest is

calculated on the total unpaid amount from the due date of the first installment.

Under this bill, no installment of property taxes is delinquent, and no interest

or penalties are imposed on the unpaid amount, if all of the following apply:

1. The taxpayer pays the installment no later than 60 days after the due date.

2. The taxpayer submits to the governing body of the taxation district

documentation from a licensed physician or health care provider that shows that the

taxpayer was hospitalized or otherwise incapacitated because of a medical

emergency during the time when the installment was due.

3. The taxpayer has not previously been granted an exemption from paying

interest and penalties on a late installment because of a medical emergency.

4. The governing body approves the exemption from paying interest and

penalties on the late installment.