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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedures for requesting or applying for certain |
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ad valorem tax refunds and exemptions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.071(b), Tax Code, is amended to read as |
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follows: |
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(b) Notwithstanding Subsection (a), if a person files a |
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written request with the collector or taxing unit that a refund owed |
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to the person be sent to a particular address, the collector or |
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taxing unit shall send the refund to the address stated in the |
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request. The person may file the written request that a refund owed |
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to the person be sent to a particular address with the appraisal |
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district that appraises the property, and the appraisal district |
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shall deliver the request to the appropriate collector or taxing |
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unit. The collector or taxing unit: |
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(1) may not require that the written request be |
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notarized; and |
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(2) may require that the written request include a |
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copy of the requestor's driver's license or state-issued personal |
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identification certificate. |
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SECTION 2. Section 11.43, Tax Code, is amended by adding |
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Subsections (t) and (u) to read as follows: |
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(t) The application form for a residence homestead |
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exemption must include: |
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(1) a statement explaining that the applicant may be |
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eligible to file a late application for a homestead exemption under |
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Section 11.431; |
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(2) a space for the applicant to state the tax year(s) |
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for which the applicant wishes to submit a late application for |
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exemption under Section 11.431; and |
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(3) a space for the applicant to request that any |
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refund owed to the applicant under Section 11.431(b) be sent to a |
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particular address. |
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(u) The chief appraiser may not deny an application for a |
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residence homestead exemption based on the date of issuance of the |
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applicant's driver's license or state-issued personal |
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identification certificate. |
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SECTION 3. This Act takes effect September 1, 2021. |