Enrolled Bill Summary

House Bill 2832 amends the Tax Code to require the collector for a taxing unit to notify a taxpayer, without charge, of a tax overpayment of $5 or more for a particular tax year. The written notice must be accompanied by a refund application form. The bill provides that if a collector determines that a duplicate payment on property taxes is made, the collector, as soon as practicable after the discovery, must make a refund of taxes to the person who erred in paying them. The refund must be accompanied by a property description and must include if applicable an account number for the property. The bill requires a collector monthly to inform the auditor for each appropriate taxing unit of refunds that have been made because of duplicate payments.