S E N A T E A M E N D M E N T

   AMENDMENT NO. _____

310896031496000/AM

CREATEDATE \@ "MMMM d, yyyy" \* MERGEFORMAT April 14, 2026

ADOPTED		TABLED	CARRIED OVER	FAILED	RECONSIDERED

Clerk of the Senate

   ADOPTION NO. _____

BILL NO: H.5126  (Reference is to Printer's Date 04/21/26-S.)

04572000 

 Senator MATTHEWS proposes the following amendment (AM DELINQUENT TAX PENALTY):

 Amend the bill, as and if amended, Part IB, Section 118, STATEWIDE REVENUE, page 617, after line 4, by adding an appropriately numbered new proviso to read:

/ (SR: Delinquent Tax Penalty) No county or municipality in this State shall impose or collect a delinquent tax penalty on any property tax bill that exceeds the amount of the underlying delinquent tax due. Any penalty assessed or collected in violation of this provision shall be refunded to the taxpayer, and no interest shall accrue on such improperly assessed penalty. / 

 Renumber sections to conform.

 Amend sections, totals and title to conform.