Enrolled Bill Summary

Under previous law, an overpayment or erroneous payment of county property taxes in a county of 2.8 million or more could not be refunded to a taxpayer in an amount exceeding $2,500 unless the refund was approved by the county commissioners court or the governing body of a taxing unit that collects for the county. House Bill 1393 amends the Tax Code to change to 1.5 million or more the county population threshold at which a refund in excess of $2,500 requires such approval.