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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. Chapter 1, Tax Code, is amended by adding Section |
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1.071 to read as follows: |
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Sec. 1.071. DELIVERY OF REFUND. (a) A collector or taxing |
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unit required by this title to deliver a refund to a person shall |
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send the refund to the person's mailing address as listed on the |
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appraisal roll. |
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(b) Notwithstanding Subsection (a), if a person files a |
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written request with the collector or taxing unit that a refund owed |
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to the person be sent to a particular address, the collector or |
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taxing unit shall send the refund to the address stated in the |
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request. |
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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 not later than the 30th day after the date the |
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late application is approved. The collector shall deduct from the |
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person's tax bill the amount of tax imposed on the exempted amount |
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if the tax has not been paid. If the tax has been paid, the |
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collector shall refund to the person who was the owner of the |
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property on the date the tax was paid the amount of tax imposed on |
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the exempted amount. The collector shall pay the refund not later |
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than the 60th day after the date the chief appraiser notifies the |
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collector of the approval of the exemption. A person is not |
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required to apply for a refund under this subsection to receive the |
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refund. |
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SECTION 3. Section 11.439(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 for the year for which the exemption is granted, |
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the chief appraiser shall notify the collector for each taxing unit |
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in which the property was taxable in that year not later than the |
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30th day after the date the late application is approved. The |
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collector shall correct the taxing unit's tax roll to reflect the |
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amount of tax imposed on the property after applying the exemption |
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and shall deduct from the person's tax bill the amount of tax |
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imposed on the exempted portion of the property for that year. If |
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the tax and any related penalties and interest have been paid, the |
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collector shall pay to the person who was the owner of the property |
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on the date the tax was paid a refund of the tax imposed on the |
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exempted portion of the property and the corresponding portion of |
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any related penalties and interest paid. The collector shall pay |
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the refund not later than the 60th day after the date the chief |
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appraiser notifies the collector of the approval of the exemption. |
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SECTION 4. Section 26.112(b), Tax Code, is amended to read |
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as follows: |
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(b) If an individual qualifies for an exemption under |
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Section 11.13(c) or (d), 11.133, or 11.134 with respect to the |
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property after the amount of the tax due on the property is |
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calculated and the effect of the qualification is to reduce the |
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amount of the tax due on the property, the assessor for each taxing |
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unit shall recalculate the amount of the tax due on the property and |
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correct the tax roll. If the tax bill has been mailed and the tax on |
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the property has not been paid, the assessor shall mail a corrected |
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tax bill to the person in whose name the property is listed on the |
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tax roll or to the person's authorized agent. If the tax on the |
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property has been paid, the tax collector for the taxing unit shall |
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refund to the person who was the owner of the property on the date |
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the tax was paid [the tax] the amount by which the payment exceeded |
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the tax due. |
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SECTION 5. Section 26.1125(b), Tax Code, is amended to read |
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as follows: |
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(b) If a person qualifies for an exemption under Section |
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11.131 with respect to the property after the amount of the tax due |
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on the property is calculated and the effect of the qualification is |
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to reduce the amount of the tax due on the property, the assessor |
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for each taxing unit shall recalculate the amount of the tax due on |
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the property and correct the tax roll. If the tax bill has been |
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mailed and the tax on the property has not been paid, the assessor |
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shall mail a corrected tax bill to the person in whose name the |
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property is listed on the tax roll or to the person's authorized |
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agent. If the tax on the property has been paid, the tax collector |
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for the taxing unit shall refund to the person who was the owner of |
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the property on the date the tax was paid [the tax] the amount by |
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which the payment exceeded the tax due. |
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SECTION 6. Section 26.1127(b), Tax Code, is amended to read |
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as follows: |
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(b) If an individual qualifies for an exemption under |
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Section 11.132 with respect to the property after the amount of the |
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tax due on the property is calculated and the effect of the |
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qualification is to reduce the amount of the tax due on the |
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property, the assessor for each taxing unit shall recalculate the |
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amount of the tax due on the property and correct the tax roll. If |
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the tax bill has been mailed and the tax on the property has not been |
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paid, the assessor shall mail a corrected tax bill to the individual |
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in whose name the property is listed on the tax roll or to the |
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individual's authorized agent. If the tax on the property has been |
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paid, the tax collector for the taxing unit shall refund to the |
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individual who was the owner of the property on the date the tax was |
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paid [the tax] the amount by which the payment exceeded the tax due. |
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SECTION 7. The change in law made by this Act applies only |
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to a refund made on or after the effective date of this Act. A |
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refund made before the effective date of this Act is governed by the |
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law in effect on the date the refund was made, and the former law is |
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continued in effect for that purpose. |
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SECTION 8. This Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1856 passed the Senate on |
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April 26, 2019, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1856 passed the House on |
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May 17, 2019, by the following vote: Yeas 147, Nays 0, |
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two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |