S.B. 1659 78(R)    BILL ANALYSIS


S.B. 1659
By: Madla
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND AND PURPOSE 

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

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

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 
participating in the appraisal district to deliver those items to a
specified person other than the 
property owner.

SECTION 2. 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 3. 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 4. 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 5. 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 6. Effective date: September 1, 2003.


EFFECTIVE DATE

September 1, 2003.