|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to ad valorem tax payments and refunds. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 26.15(g), Tax Code, is amended to read as |
|
follows: |
|
(g) A taxing unit that determines a taxpayer is delinquent |
|
in ad valorem tax payments on property other than the property for |
|
which liability for a refund arises or for a tax year other than the |
|
tax year for which liability for a refund arises may apply the |
|
amount of an overpayment to the payment of the delinquent taxes if |
|
the taxpayer was the sole owner of the property: |
|
(1) for which the refund is sought on January 1 of the |
|
tax year in which the [those] taxes that were overpaid were |
|
assessed; and |
|
(2) on which the taxes are delinquent on January 1 of |
|
the tax year for which the delinquent [those] taxes were assessed. |
|
SECTION 2. Section 31.031(a), Tax Code, is amended to read |
|
as follows: |
|
(a) This section applies only to[:
|
|
[(1)] an individual who is[:
|
|
[(A) disabled or at least 65 years of age; and
|
|
[(B)] qualified for an exemption under Section |
|
11.13(c)[;] or |
|
[(2) an individual who is:
|
|
[(A)
the unmarried surviving spouse of a
|
|
disabled veteran; and
|
|
[(B) qualified for an exemption under Section] |
|
11.22. |
|
SECTION 3. Section 31.11(b), Tax Code, is amended to read as |
|
follows: |
|
(b) A taxing unit that determines a taxpayer is delinquent |
|
in ad valorem tax payments on property other than the property for |
|
which liability for a refund arises or for a tax year other than the |
|
tax year for which liability for a refund arises may apply the |
|
amount of an overpayment or erroneous payment to the payment of the |
|
delinquent taxes if the taxpayer was the sole owner of the property: |
|
(1) for which the refund is sought on January 1 of the |
|
tax year in which the [those] taxes that were overpaid or |
|
erroneously paid were assessed; and |
|
(2) on which the taxes are delinquent on January 1 of |
|
the tax year for which the delinquent [those] taxes were assessed. |
|
SECTION 4. This Act applies only to ad valorem taxes imposed |
|
for an ad valorem tax year that begins on or after the effective |
|
date of this Act. |
|
SECTION 5. This Act takes effect January 1, 2014. |