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A BILL TO BE ENTITLED
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AN ACT
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relating to the payment of certain ad valorem tax refunds. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.111, Tax Code, is amended by amending |
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Subsections (f) and (j) and adding Subsection (m) to read as |
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follows: |
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(f) A property owner in writing filed with the appraisal |
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district may direct the appraisal district, appraisal review board, |
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and each taxing unit participating in the appraisal district to |
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deliver all notices, tax bills, refunds, orders, and other |
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communications relating to one or more specified items of the |
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owner's property to a specified person instead of to the property |
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owner. The instrument must clearly identify the person by name and |
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give the person's address to which all notices, tax bills, refunds, |
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orders, and other communications are to be delivered. The property |
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owner may but is not required to designate the person's agent for |
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other tax matters designated under Subsection (a) as the person to |
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receive all notices, tax bills, refunds, orders, and other |
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communications. The designation of an agent for other tax matters |
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under Subsection (a) may also provide that the agent is the person |
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to whom notices, tax bills, refunds, orders, and other |
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communications are to be delivered under this subsection. |
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(j) An individual exempt from registration as a property tax |
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consultant under Section 1152.002, Occupations Code, who is not |
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supervised, directed, or compensated by a person required to |
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register as a property tax consultant under that chapter and who |
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files a protest with the appraisal review board on behalf of the |
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property owner is entitled to receive all notices from the |
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appraisal district and appraisal review board regarding the |
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property subject to the protest until the authority is revoked by |
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the property owner as provided by this section. An individual to |
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which this subsection applies who is not designated by the property |
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owner to receive notices, tax bills, refunds, orders, and other |
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communications as provided by Subsection (f) or Section 1.11 shall |
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file a statement with the protest that includes: |
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(1) the individual's name and address; |
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(2) a statement that the individual is acting on |
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behalf of the property owner; and |
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(3) a statement of the basis for the individual's |
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exemption from registration under Section 1152.002, Occupations |
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Code. |
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(m) The authority granted by a property owner to the owner's |
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agent or another person to receive a refund as permitted by this |
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section expires on the first anniversary of the date the property |
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owner most recently granted the authority to the person unless the |
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property owner reauthorizes the authority on or before the date |
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that authority expires. This subsection does not affect any other |
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authority granted by the property owner to the property owner's |
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agent under this section. |
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SECTION 2. Section 11.431(b), Tax Code, is amended to read |
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as follows: |
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(b) If a late application is approved after approval of the |
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appraisal records by the appraisal review board, the chief |
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appraiser shall notify the collector for each unit in which the |
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residence is located. The collector shall deduct from the person's |
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tax bill the amount of tax imposed on the exempted amount if the tax |
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has not been paid. If the tax has been paid, the collector shall |
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refund the amount of tax imposed on the exempted amount. A person |
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is not required to apply for a refund under this subsection to |
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receive the refund. |
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SECTION 3. Section 26.15(f), Tax Code, is amended to read as |
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follows: |
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(f) If a correction that decreases the tax liability of a |
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property owner is made after the owner has paid the tax, the taxing |
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unit shall refund to the property owner the difference between the |
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tax paid and the tax legally due, except as provided by Section |
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25.25(n). A property owner is not required to apply for a refund |
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under this subsection to receive the refund. |
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SECTION 4. This Act takes effect September 1, 2015. |
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