BILL ANALYSIS

Senate Research Center	S.B. 1215
	By: Paxton
	Local Government
	3/24/2023
	As Filed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

In 2019, S.B. 1856 created Section 1.071, Tax Code, allowing for property tax refunds, but this section does not include language for a standardized form. Section 42.43, Tax Code, prescribes the method that a property tax refund may be sent to a property owner in the event a judicial review shows the taxing entity was in error on overcharging a property owner.  In this section, a property owner may file a form prescribed by the comptroller with the taxing entity for a refund to be sent to a person other than the property owner or an address other than the property owner's address. 

Section 1.071, Tax Code, has a similar provision, but this section lacks the clarity that is included in Section 42.43, Tax Code, that gives the comptroller the authority to prescribe the correct form.

S.B. 1215 provides the comptroller guidance to create a form for a property tax refund.

As proposed, S.B. 1215 amends current law relating to the delivery of certain tax refunds.

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 1.071, Tax Code, by amending Subsections (a) and (b) and adding Subsection (c), as follows;

(a) Requires a collector or tax assessor, rather than a collector or taxing unit, required by Title 1 (Property Tax Code) to deliver a refund to a person to send the refund to the person's mailing address as listed on the appraisal roll.

(b) Requires the Comptroller of Public Accounts of the State of Texas (comptroller) to prescribe the form necessary for a person to file a written request under Section 1.071 (Delivery of Refund). Makes conforming changes.

(c) Prohibits the collector or tax assessor, if a property owner files the form prescribed by the comptroller under Subsection (b) with the collector or tax assessor, from refusing to accept, acknowledge, process, or act on the filed form unless specifically authorized to do so by another law of this state.

SECTION 2. Effective date: September 1, 2023. �