H.B. 3540 78(R)    BILL ANALYSIS


H.B. 3540
By: Chavez
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND AND PURPOSE 

Under current law, any refund of an erroneous payments or an overpayments
of $500 or more must be approved by the municipal legislative body.  The
$500 threshold is currently so low that many of these type of refunds have
to be placed on the City Council Agenda for approval.  This can create
administrative burdens  and  delay in the process of refunding taxpayers. 

H.B. 3540  would increase the tax overpayment threshold to $2,500 for
jurisdictions that participate in a consolidated tax collection effort.  

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency, or
institution. 

ANALYSIS

H.B. 3540 amends the Property Tax Code in order to increase the threshold
amount for refunding tax overpayments without approval from the municipal
legislative body. 

EFFECTIVE DATE

September 1, 2003