Bill Text: TX SB683 | 2015-2016 | 84th Legislature | Engrossed
Bill Title: Relating to the payment of certain ad valorem tax refunds.
Sponsorship: Partisan Bill (Republican 1)
Status: (Engrossed - Dead) 2015-05-12 - Left pending in committee [SB683 Detail]
Download: Texas-2015-SB683-Engrossed.html
| By: Hancock | S.B. No. 683 | |
|
|
||
|
|
||
| relating to the payment of certain ad valorem tax refunds. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 1.111, Tax Code, is amended by amending | ||
| Subsections (f) and (j) and adding Subsection (m) to read as | ||
| follows: | ||
| (f) A property owner in writing filed with the appraisal | ||
| district may direct the appraisal district, appraisal review board, | ||
| and each taxing unit participating in the appraisal district to | ||
| deliver all notices, tax bills, refunds, orders, and other | ||
| communications relating to one or more specified items of the | ||
| owner's property to a specified person instead of to the property | ||
| owner. The instrument must clearly identify the person by name and | ||
| give the person's address to which all notices, tax bills, refunds, | ||
| orders, and other communications are to be delivered. The property | ||
| owner may but is not required to designate the person's agent for | ||
| other tax matters designated under Subsection (a) as the person to | ||
| receive all notices, tax bills, refunds, orders, and other | ||
| communications. The designation of an agent for other tax matters | ||
| under Subsection (a) may also provide that the agent is the person | ||
| to whom notices, tax bills, refunds, orders, and other | ||
| communications are to be delivered under this subsection. | ||
| (j) An individual exempt from registration as a property tax | ||
| consultant under Section 1152.002, Occupations Code, who is not | ||
| supervised, directed, or compensated by a person required to | ||
| register as a property tax consultant under that chapter and who | ||
| files a protest with the appraisal review board on behalf of the | ||
| property owner is entitled to receive all notices from the | ||
| appraisal district and appraisal review board regarding the | ||
| property subject to the protest until the authority is revoked by | ||
| the property owner as provided by this section. An individual to | ||
| which this subsection applies who is not designated by the property | ||
| owner to receive notices, tax bills, refunds, orders, and other | ||
| communications as provided by Subsection (f) or Section 1.11 shall | ||
| file a statement with the protest that includes: | ||
| (1) the individual's name and address; | ||
| (2) a statement that the individual is acting on | ||
| behalf of the property owner; and | ||
| (3) a statement of the basis for the individual's | ||
| exemption from registration under Section 1152.002, Occupations | ||
| Code. | ||
| (m) The authority granted by a property owner to the owner's | ||
| agent or another person to receive a refund as permitted by this | ||
| section expires on the first anniversary of the date the property | ||
| owner most recently granted the authority to the person unless the | ||
| property owner reauthorizes the authority on or before the date | ||
| that authority expires. This subsection does not affect any other | ||
| authority granted by the property owner to the property owner's | ||
| agent under this section. | ||
| SECTION 2. Section 11.431(b), Tax Code, is amended to read | ||
| as follows: | ||
| (b) If a late application is approved after approval of the | ||
| appraisal records by the appraisal review board, the chief | ||
| appraiser shall notify the collector for each unit in which the | ||
| residence is located. The collector shall deduct from the person's | ||
| tax bill the amount of tax imposed on the exempted amount if the tax | ||
| has not been paid. If the tax has been paid, the collector shall | ||
| refund the amount of tax imposed on the exempted amount. A person | ||
| is not required to apply for a refund under this subsection to | ||
| receive the refund. | ||
| 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 after the owner has paid the tax, the taxing | ||
| unit shall refund to the property owner the difference between the | ||
| tax paid and the tax legally due, 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. This Act takes effect September 1, 2015. | ||
