By: Madla S.B. No. 1203
A BILL TO BE ENTITLED
AN ACT
relating to the payment of certain ad valorem tax refunds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.111, Tax Code, is amended by amending
Subsection (f) and adding Subsection (f-1) 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, 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 those items [all notices, tax bills, orders, and
other communications] are to be delivered. The instrument may also
direct an appraisal district or taxing unit to deliver tax refunds
relating to the property to the specified person. 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, orders, and other communications
and, if specified, tax refunds. 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, orders, and other
communications and, if specified, tax refunds are to be delivered
under this subsection. An instrument directing an appraisal
district or taxing unit to deliver a tax refund to a specified
person or agent must specify the refunds to which the direction
applies, including identification of the property to which the
refund applies and the tax year for which the refund is to be made.
(f-1) Not later than the 30th day after the date an
appraisal district or a taxing unit delivers a tax refund to a
specified person or agent designated by a property owner under
Subsection (f), the specified person or agent shall notify the
property owner that the refund was delivered to that person or
agent.
SECTION 2. Subsection (b), Section 11.431, Tax Code, is
amended to read as follows:
(b) If a late application is approved after approval of the
appraisal records by the appraisal review board, the chief
appraiser shall notify the collector for each unit in which the
residence is located. The collector shall deduct from the person's
tax bill the amount of tax imposed on the exempted amount if the tax
has not been paid. If the tax has been paid, the collector shall
refund the amount of tax imposed on the exempted amount. A person
is not required to apply for a refund under this subsection to
receive the refund.
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 property owner is not required to apply for a refund
under this subsection to receive the refund.
SECTION 4. Section 31.11, Tax Code, is amended by adding
Subsection (h) to read as follows:
(h) This section does not apply to an overpayment caused by
a change of exemption status or correction of a tax roll. Such an
overpayment is covered by Section 26.15 or 42.43, as applicable.
SECTION 5. This Act takes effect September 1, 2005.