Bill Text: TX HB3446 | 2017-2018 | 85th Legislature | Engrossed
Bill Title: Relating to the administration of ad valorem taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2017-05-12 - Referred to Finance [HB3446 Detail]
Download: Texas-2017-HB3446-Engrossed.html
85R19439 LHC-F | ||
By: Davis of Dallas | H.B. No. 3446 |
|
||
|
||
relating to the administration of ad valorem taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.43, Tax Code, is amended by adding | ||
Subsections (n-1), (r), and (s) to read as follows: | ||
(n-1) A chief appraiser may not require an applicant for an | ||
exemption authorized by Section 11.13 to provide any identification | ||
other than the identification required by Subsection (j)(4) unless | ||
the chief appraiser possesses reasonable evidence that the address | ||
listed on the identification is not the applicant's residence | ||
homestead. | ||
(r) A chief appraiser may not require both spouses of a | ||
married couple to sign an application for an exemption authorized | ||
by Section 11.13. If an applicant states that the applicant is | ||
married to the co-owner of the residence homestead, a chief | ||
appraiser may not require proof of marriage unless the chief | ||
appraiser possesses reasonable evidence that the couple is not | ||
married. | ||
(s) A chief appraiser may not deny or cancel an exemption | ||
under this section because an individual's driver's license or | ||
state-issued personal identification certificate expires after the | ||
date the individual applies for or receives the exemption or | ||
because an individual's driver's license is a temporary license or | ||
limited term license. In this subsection, "limited term license" | ||
means a driver's license with an expiration date set under Section | ||
521.271(a-2), (a-3), or (a-4), 521.2711(c), or 521.272(c)(2), | ||
Transportation Code. | ||
SECTION 2. Section 25.027, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) Subsection (a)(2) does not apply to a non-searchable | ||
appraisal roll or tax roll dataset available for download only. | ||
SECTION 3. Section 26.15(f), Tax Code, is amended to read as | ||
follows: | ||
(f) If a correction that decreases the tax liability of a | ||
property owner is made [ |
||
taxing unit shall refund to the property owner the difference | ||
between the tax paid and the tax legally due if the tax has been | ||
paid, except as provided by Section 25.25(n). A property owner is | ||
not required to apply for a refund under this subsection to receive | ||
the refund. | ||
SECTION 4. Section 31.12, Tax Code, is amended by adding | ||
Subsection (d) to read as follows: | ||
(d) If a person files a written request with the collector | ||
that a refund of a tax imposed on the person's residence homestead | ||
and paid by the person be sent to a particular address, the | ||
collector shall send the refund to that address. If a person does | ||
not file a written request that the refund be sent to a particular | ||
address, the collector shall send the refund to the person's most | ||
recent mailing address as reflected in the records of the | ||
collector. | ||
SECTION 5. This Act takes effect September 1, 2017. |