Bill Text: TX HB4270 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the procedures for requesting or applying for certain ad valorem tax refunds and exemptions.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2021-04-19 - Left pending in committee [HB4270 Detail]
Download: Texas-2021-HB4270-Introduced.html
87R4500 DRS-F | ||
By: Rodriguez | H.B. No. 4270 |
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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. |