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


Senate Research Center   S.B. 1659
By: Madla
Intergovernmental Relations
5/1/2003
As Filed


DIGEST AND PURPOSE 

As proposed, 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 instruct an appraisal
district, appraisal review board, and each taxing unit 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 December 31 of the fifth, rather than
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, whichever is earlier.  

SECTION 3.  Amends Section 26.15(f), Tax Code, to require 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. 

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
prohibit a taxing unit from requiring a tax receipt issued under Section
31.075 to be submitted to the taxing unit in order for the property tax
owner to receive a refund under this section. 

SECTION 6.  Effective date:  September 1, 2003.