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A BILL TO BE ENTITLED
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AN ACT
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relating to ad valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43, Tax Code, is amended by adding |
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Subsections (n-1), (r), and (s) to read as follows: |
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(n-1) A chief appraiser may not require an applicant for an |
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exemption provided by Section 11.13 to provide any identification |
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other than the identification required by Subsection (j)(4) unless |
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the chief appraiser possesses reasonable evidence that the address |
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listed on the identification is not the applicant's residence |
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homestead. |
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(r) A chief appraiser may not require both spouses of a |
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married couple to sign an application for a residence homestead |
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exemption. If an applicant states that the applicant is married to |
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the co-owner of the residence homestead, a chief appraiser may not |
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require proof of marriage unless the chief appraiser possesses |
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reasonable evidence that the couple is not married. |
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(s) A chief appraiser may not deny or cancel an exemption |
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under this section because an individual's driver's license or |
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state-issued personal identification certificate expires after the |
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date the individual applies for or receives the exemption or |
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because an individual's driver's license is a temporary license or |
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limited term license. In this subsection, "limited term license" |
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means a driver's license with an expiration date set under Section |
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521.271(a-2), (a-3), or (a-4), 521.2711(c), or 521.272(c)(2), |
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Transportation Code. |
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SECTION 2. Section 25.027, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) Subsection (a)(2) does not apply to a non-searchable |
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appraisal roll or tax roll dataset available for download only. |
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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 |
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taxing unit shall refund to the property owner the difference |
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between the tax paid and the tax legally due if the owner has paid |
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the tax, except as provided by Section 25.25(n). A property owner |
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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 4. Section 31.12, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) If a person files a written request with the collector |
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that a refund of a tax imposed on the person's residence homestead |
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be sent to a particular address, the collector shall send the refund |
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to that address. If a person does not file a written request that |
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the refund be sent to a particular address, the collector shall send |
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the refund to the person's most recent mailing address as reflected |
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in the records of the collector. |
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SECTION 5. This Act takes effect September 1, 2017. |