| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the procedures for requesting or applying for certain |
|
|
ad valorem tax refunds and exemptions. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 1.071(b), Tax Code, is amended to read as |
|
|
follows: |
|
|
(b) Notwithstanding Subsection (a), if a person files a |
|
|
written request with the collector or taxing unit that a refund owed |
|
|
to the person be sent to a particular address, the collector or |
|
|
taxing unit shall send the refund to the address stated in the |
|
|
request. The person may file the written request that a refund owed |
|
|
to the person be sent to a particular address with the appraisal |
|
|
district that appraises the property, and the appraisal district |
|
|
shall deliver the request to the appropriate collector or taxing |
|
|
unit. The collector or taxing unit: |
|
|
(1) may not require that the written request be |
|
|
notarized; and |
|
|
(2) may require that the written request include a |
|
|
copy of the requestor's driver's license or state-issued personal |
|
|
identification certificate. |
|
|
SECTION 2. Section 11.43, Tax Code, is amended by adding |
|
|
Subsections (t) and (u) to read as follows: |
|
|
(t) The application form for a residence homestead |
|
|
exemption must include: |
|
|
(1) a statement explaining that the applicant may be |
|
|
eligible to file a late application for a homestead exemption under |
|
|
Section 11.431; |
|
|
(2) a space for the applicant to state the tax year(s) |
|
|
for which the applicant wishes to submit a late application for |
|
|
exemption under Section 11.431; and |
|
|
(3) a space for the applicant to request that any |
|
|
refund owed to the applicant under Section 11.431(b) be sent to a |
|
|
particular address. |
|
|
(u) The chief appraiser may not deny an application for a |
|
|
residence homestead exemption based on the date of issuance of the |
|
|
applicant's driver's license or state-issued personal |
|
|
identification certificate. |
|
|
SECTION 3. This Act takes effect September 1, 2021. |