2003S0457-1 03/03/03


By:  Madla                                                        S.B. No. 1659


A BILL TO BE ENTITLED

AN ACT

relating to certain ad valorem tax exemptions, payments, and 
refunds.       
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subsection (f), Section 1.111, Tax Code, is 
amended to read as follows:
	(f)  A property owner in writing filed with the appraisal 
district may direct the appraisal district, appraisal review board, 
and each taxing unit participating in the appraisal district to 
deliver all notices, tax bills, tax refunds, orders, and other 
communications relating to one or more specified items of the 
owner's property to a specified person instead of to the property 
owner.  The instrument must clearly identify the person by name and 
give the person's address to which all notices, tax bills, tax 
refunds, orders, and other communications are to be delivered.  The 
property owner may but is not required to designate the person's 
agent for other tax matters designated under Subsection (a) as the 
person to receive all notices, tax bills, tax refunds, orders, and 
other communications.  The designation of an agent for other tax 
matters under Subsection (a) may also provide that the agent is the 
person to whom notices, tax bills, tax refunds, orders, and other 
communications are to be delivered under this subsection.
	SECTION 2.  Subsection (a), Section 11.431, Tax Code, is 
amended to read as follows:
	(a)  The chief appraiser shall accept and approve or deny an 
application for a residence homestead exemption under Section 11.13
after the filing deadline provided by Section 11.43 [for filing it 
has passed] if the application [it] is filed not later than December 
31 of the fifth [one] year after the year in which [date] the taxes 
for which the exemption is claimed were imposed [on the homestead 
were paid or became delinquent, whichever is earlier].
	SECTION 3.  Subsection (f), Section 26.15, Tax Code, is 
amended to read as follows:
	(f)  If a correction decreases the tax liability of a 
property owner after the owner has paid the tax, the taxing unit 
shall refund to the property owner the difference between the tax 
paid and the tax legally due, except as provided by Section 
25.25(n).  A refund under this subsection shall 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.  The taxing unit shall make a refund under this subsection 
without requiring additional action by or documentation from the 
property owner.
	SECTION 4.  Section 31.075, Tax Code, is amended by adding 
Subsection (c) to read as follows:
	(c)  A taxing unit may not require 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.  Section 31.11, Tax Code, is amended by adding 
Subsection (h) to read as follows:
	(h)  A taxing unit may not require 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.  This Act takes effect September 1, 2003.