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                                                                  S.B. No. 1203




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.                           





______________________________    ______________________________
President of the Senate             Speaker of the House
	I hereby certify that S.B. No. 1203 passed the Senate on 
April 21, 2005, by the following vote:  Yeas 31, Nays 0.




______________________________ 
   Secretary of the Senate             
	I hereby certify that S.B. No. 1203 passed the House on 
May 20, 2005, by a non-record vote.




______________________________ 
   Chief Clerk of the House            



Approved:


______________________________ 
            Date



______________________________ 
          Governor