BILL ANALYSIS

Senate Research Center	C.S.S.B. 1215
88R21900 DRS-F	By: Paxton
	Local Government
	4/4/2023
	Committee Report (Substituted)

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.

(Original Author's/Sponsor's Statement of Intent)

C.S.S.B. 1215 amends current law relating to the payment of certain ad valorem 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, as follows:

Sec. 1.071. DELIVERY OF REFUND. (a) Creates an exception under Subsection (b).

(b) Requires a collector or taxing unit, if a person to whom a refund is owed files a written request on a form prescribed by the Comptroller of Public Accounts of the State of Texas (comptroller) with the collector or taxing unit before the date the refund is issued requesting that the refund be sent to a particular address, to send the refund to the address stated on the form. Deletes existing text requiring a collector or taxing unit, notwithstanding Subsection (a) (relating to requiring a collector or taxing unit to send a refund to a person's mailing address as listed on the appraisal roll), 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, to send the refund to the address stated in the request.

(c) Requires the comptroller to prescribe a form a person is authorized to use to make a request under Subsection (b). Requires the comptroller to include on the form a notice of the penalties prescribed by Section 37.10 (Tampering With Governmental Records), Penal Code, for making or filing an application containing a false statement.

(d) Authorizes a person who files a request with a collector or taxing unit under Subsection (b) to revoke the request by filing a written revocation with the collector or taxing unit.

SECTION 2. Makes application of this Act prospective.

SECTION 3. Effective date: September 1, 2023.