U.S. Code » Title 11 » Chapter CHAPTER 5— CREDITORS, THE DEBTOR, AND THE ESTATE › Subchapter SUBCHAPTER I— CREDITORS AND CLAIMS

11 U.S.C. § 511

Rate of interest on tax claims

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(a) If any provision of this title requires the payment of interest on a tax claim or on an administrative expense tax, or the payment of interest to enable a creditor to receive the present value of the allowed amount of a tax claim, the rate of interest shall be the rate determined under applicable nonbankruptcy law.(b) In the case of taxes paid under a confirmed plan under this title, the rate of interest shall be determined as of the calendar month in which the plan is confirmed.(Added Pub. L. 109–8, title VII, § 704(a), Apr. 20, 2005, 119 Stat. 125.)Statutory Notes and Related SubsidiariesEffective Date

Section effective 180 days after Apr. 20, 2005, and not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, see section 1501 of Pub. L. 109–8, set out as an Effective Date of 2005 Amendment note under section 101 of this title.

Notes of Decisions
Cited in 129 cases (6 in the last 5 years), 1940–2026 · leading case: In re Fowler, 493 B.R. 148 (Bankr. E.D. Cal. 2012).
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In re Fowler, 493 B.R. 148 (Bankr. E.D. Cal. 2012). · cites it 10× “Debtor contends that RTC § 4103(b) is not “applicable nonbankruptcy law” within the meaning of 11 U.S.C. § 511 (a), that RTC § 4103(b) is therefore pre-empted by the Bankruptcy Code and that the interest rate to be paid on a secured real property tax claim in a chapter 13 plan…”
In Re Princeton Off. Park v. Plymouth Park Tax Servs. (069521), 93 A.3d 332 (N.J. 2014). · cites it 5× “It asserted that it had obtained a tax lien under New Jersey law, and that because the rate of interest governing “tax claims” is “determined under applicable nonbankruptcy law,” 11 U.S.C.A. § 511 (a), the Bankruptcy Court was not authorized to reduce the statutory rate of…”
In re Bratt, 527 B.R. 303 (Bankr. M.D. Tenn. 2015). · cites it 14× “Since 11 U.S.C. § 511 gives broad discretion to government authorities regarding the imposition of interest on tax claims but does not allow the same leeway for' penalties, the practical application of Gift was that the Bankruptcy Code requires a debtor’s plan to apply the…”
State of Tenn. v. Michael Corrin, 849 F.3d 653 (6th Cir. 2017). · cites it 3× “” 11 U.S.C. § 511 (a). The Code generally does not allow assessment of post-petition penalties.”
In Re Kizzee-Jordan, 626 F.3d 239 (5th Cir. 2010). · cites it 3× “REAVLEY, Circuit Judge: In this case, we must consider whether a third-party lender who pays a debtor's ad valorem taxes and receives a transfer of the local taxing authority's tax lien under Texas law holds a tax claim protected from modification by 11 U.S.C. § 511 of the…”
In Re Princeton Off. Park, L.P., 423 B.R. 795 (Bankr. D.N.J. 2010). · cites it 3× “The principal issues before the Court are two-fold: (1) whether the holder of a tax sale certificate maintains a “tax claim” under 11 U.S.C. § 511 (a), 1 thereby necessitating the payment of the New Jersey statutory interest rate as part of the Debtor’s treatment under its Plan…”
In re Mangia Pizza Investments, LP, 480 B.R. 669 (Bankr. W.D. Tex. 2012). · cites it 4× “The secured and priority portions of the Internal Revenue Service’s claim will be paid in full in sixty (60) equal monthly payments beginning on the Effective Date of the Plan, together with interest accruing at the rate required by 11 U.S.C. § 511 (which is currently at 4.”
In Re Gift, 469 B.R. 800 (Bankr. M.D. Tenn. 2012). · cites it 3× “§ 506 , 11 U.S.C. § 511 , and Tenn.Code Ann. § 67-5-2010 (“T.”
In re Bowers, 506 B.R. 249 (6th Cir. BAP 2013). · cites it 6× “38, Plymouth Park argued that Ohio law controlled the appropriate interest rate payable on its claim because the claim constituted a “tax claim” under 11 U.S.C. § 511 . Plymouth Park then turned to O.”
In Re Bernbaum, 404 B.R. 39 (Bankr. D. Mass. 2009). · cites it 4× “BAPCPA, however, drastically simplified the issue with respect to tax claims through the introduction of 11 U.S.C. § 511 . It provides in relevant part: If any provision of this title requires the payment of interest on a tax claim .”
In Re Bridge Info. Sys., Inc., 325 B.R. 824 (Bankr. E.D. Mo. 2005). · cites it 2× “Missouri law applies in determining whether the Tort Claims and Veil Piercing Claim are property of Bridge’s estate under 11 U.S.C. § 511 (a). The substantive issue in dispute here is whether the Tort Claims and the Veil Piercing Claim belong to Bridge’s estate under 11 U.”
In re Bratt, 549 B.R. 462 (6th Cir. BAP 2016). · cites it 4× “§ 67-5-2010(d) is not applicable to determine the interest rate pursuant to 11 U.S.C. § 511 . Thus, the Panel does not reach the question of whether T.”
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