Bill Text: TX HB3446 | 2017-2018 | 85th Legislature | Engrossed
Bill Title: Relating to the administration of ad valorem taxes.
Sponsorship: Partisan Bill (Democrat 1)
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 | |
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| 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 [ |
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| 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. | ||
