Texas 2023 - 88th 2nd C.S.

Texas House Bill HB70

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the payment of certain ad valorem tax refunds.

Impact

The implications of this legislation could streamline the tax refund process and enhance taxpayer satisfaction by offering them more options. It ensures that taxpayers can avoid potential issues with mail delivery that could arise when refunds are sent to outdated or incorrect addresses on the appraisal roll. Furthermore, by incorporating a formal request form, the bill also sets forth accountability measures, as it includes warnings about penalties for providing false information regarding refund requests. This change is significant as it affects not only the administrative processes within tax offices but also the relationship between the state and taxpayers, fostering a more responsive tax refund system.

Summary

House Bill 70 proposes amendments to the Texas Tax Code concerning the process of delivering refunds of ad valorem taxes. The key change involves allowing taxpayers to request that their tax refunds be sent to a specific address, rather than the address listed on the appraisal roll. This adjustment aims to provide taxpayers with greater control over their refund delivery, ensuring that they can conveniently manage their financial affairs. The bill requires the Texas Comptroller to prescribe a form for such requests, thereby formalizing the process for taxpayers who wish to suggest alternative addresses for refund delivery.

Sentiment

The sentiment surrounding HB70 appears to be largely positive, particularly among those advocating for taxpayer rights and improved government services. Supporters of the bill argue that it represents a practical solution to common issues faced by taxpayers regarding the delivery of their refunds. By allowing for targeted delivery options, the bill is seen as a means to enhance taxpayer convenience. However, some may express concerns regarding the potential for misuse of the streamlined process, specifically worries about fraudulent requests for refunds being delivered to unauthorized addresses.

Contention

While HB70 is positioned as a taxpayer-friendly measure, discussions may surface regarding the operational challenges it could introduce to tax collectors and units. The need for additional forms and procedures could increase administrative burdens on tax offices, requiring training and adjustments to existing protocols. As with any legislative change, the balance between improving taxpayer experiences and maintaining robust safeguards will likely be a central point of debate during discussions of this bill.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 1. General Provisions
    • Section: 071

Companion Bills

No companion bills found.

Previously Filed As

TX SB1215

Relating to the payment of certain ad valorem tax refunds.

TX SB402

Relating to the payment of certain ad valorem tax refunds.

TX HB1090

Relating to the calculation of interest on certain ad valorem tax refunds.

TX SB641

Relating to the calculation of interest on certain ad valorem tax refunds.

TX HB1979

Relating to the payment of certain ad valorem tax refunds.

Similar Bills

No similar bills found.