By: Madla S.B. No. 1659
(In the Senate - Filed March 14, 2003; March 20, 2003, read
first time and referred to Committee on Intergovernmental
Relations; May 7, 2003, reported adversely, with favorable
Committee Substitute by the following vote: Yeas 5, Nays 0;
May 7, 2003, sent to printer.)
COMMITTEE SUBSTITUTE FOR S.B. No. 1659 By: Madla
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 January
31 one year after the date the taxes for which the exemption is
claimed [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 or the owner's agent has been billed
for [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, the
property owner's agent, or the party who paid the taxes.
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) Overpayments caused by a change of exemption status or
correction of the tax roll are covered under Section 26.15.
SECTION 6. This Act takes effect September 1, 2003.
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