SRC-VRA S.B. 1659 78(R)BILL ANALYSIS


Senate Research CenterS.B. 1659
By: Madla
Intergovernmental Relations
6/30/2003
Enrolled


DIGEST AND PURPOSE 

S.B. 1659 addresses a number of issues regarding ad valorem tax
exemptions, payments, and refunds. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 1.111(f), Tax Code, to add tax refunds to a
list of items for which a property owner may direct an appraisal district,
appraisal review board, and each taxing unit participaing in the appraisal
district to deliver those items to a specified person other than the
property owner. 

SECTION 2.  Amends Section 11.13, Tax Code, by adding Subsection (s) to
prohibit a person who receives an exemption authorized by Subsection (c)
or (d) for an individual 65 years of age or older for a tax year and who
subsequently establishes a different residence homestead during the same
tax year from qualifying for an exemption authorized by Subsection (c) or
(d) for an individual 65 years of age or older on the subsequent residence
homestead before January 1 of the following tax year. 

SECTION 3.  Amends Section 11.431(a), Tax Code, to require the chief
appraiser to accept an application for homestead exemption under Section
11.13 after the filing deadline provided by section 11.43 if the
application is filed not later than January 31 one year after the year in
which the taxes for which the exemption is claimed were imposed, rather
than on the homestead were paid, or became delinquent, rather than
whichever is earlier.  

SECTION 4.  Amends Section 26.112(a), Tax Code, to make a nonsubstantive
change. 
 
SECTION 5.  Amends Section 26.15(f), Tax Code, to require a taxing unit,
if a correction decreases the tax liability of a property owner after the
owner or his agent has been billed for, rather than paid, the tax, to
refund to the property owner the difference between the tax paid and the
tax legally due. Requires a refund under this subsection to be made to the
person who was the owner of the property on January 1 of the tax year in
which the taxes were assessed unless otherwise specified by that person.
Requires the taxing unit to make a refund under this subsection without
requiring additional action by or documentation from the property owner,
the owner's agent or the part who paid th taxes. 

SECTION 6.  Amends Section 31.075, Tax Code, by adding Subsection (c) to
prohibit a taxing unit from requiring a property owner or the property
owner's agent to provide a receipt issued under this subsection as
evidence that a tax has been paid. 

SECTION 7.  Amends Section 31.11, Tax Code, by adding Subsection (h) to
provide that overpayments caused by a change of exemption status or
correction of the tax roll are covered under Section 26.15.  
 
SECTION 8.  Repealer:  Section 26.10(b), Tax Code.


SECTION 9.(a)  Effective date:  September 1, 2003.

(b)  Provides that the amendments to Sections 11.13 and 26.112, Tax Code,
made by this Act and the repeal of Subsection (b), Section 26.10, Tax
Code, by this Act take effect January 1, 2004, and apply only to ad
valorem taxes imposed for a tax year that begins on or after that date.