H.B. No. 986
AN ACT
relating to the appeal of ad valorem tax determinations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.21(a), Tax Code, is amended to read as
follows:
(a) A party who appeals as provided by this chapter must
file a petition for review with the district court within 60 [45]
days after the party received notice that a final order has been
entered from which an appeal may be had or at any time after the
hearing but before the 60-day deadline. Failure to timely file a
petition bars any appeal under this chapter.
SECTION 2. Section 42.43, Tax Code, is amended by amending
Subsection (c) and adding Subsections (b-1), (e), (f), (g), (h),
and (i) to read as follows:
(b-1) A taxing unit may not send a refund made under this
section before the earlier of:
(1) the 21st day after the final determination of the
appeal; or
(2) the date the property owner files the form
prescribed by Subsection (i) with the taxing unit.
(c) Notwithstanding Subsection (b), if a taxing unit does
not make a refund, including interest, required by this section
before the 60th day after the date the chief appraiser certifies a
correction to the appraisal roll under Section 42.41, the taxing
unit shall include with the refund interest on the amount refunded
at an annual rate of 12 percent, calculated from the delinquency
date for the taxes until the date the refund is made. A refund is
not considered made under this section until sent to the proper
person as provided by this section.
(e) Except as provided by Subsection (f) or (g), a taxing
unit shall send a refund made under this section to the property
owner.
(f) The final judgment in an appeal under this chapter may
designate to whom and where a refund is to be sent.
(g) If a form prescribed by the comptroller under Subsection
(i) is filed with a taxing unit before the 21st day after the final
determination of an appeal that requires a refund be made, the
taxing unit shall send the refund to the person and address
designated on the form.
(h) A form filed with a taxing unit under Subsection (g)
remains in effect for all subsequent refunds required by this
section until revoked in a written revocation filed with the taxing
unit by the property owner.
(i) The comptroller shall prescribe the form necessary to
allow a property owner to designate the person to whom a refund must
be sent. The comptroller shall include on the form a space for the
property owner to designate to whom and where the refund must be
sent and provide options to mail the refund to:
(1) the property owner;
(2) the business office of the property owner's
attorney of record in the appeal; or
(3) any other individual and address designated by the
property owner.
SECTION 3. The changes in law made by this Act are
procedural changes to existing law and are applicable to any
appeals or refunds pending as of the effective date of this bill.
SECTION 4. The changes in law made by this Act apply only to
a refund of ad valorem taxes required by Section 42.43 on or after
the effective date of this Act. A refund required under that
section before the effective date of this Act is governed by the law
in effect when the refund was required, and the former law is
continued in effect for that purpose.
SECTION 5. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 986 was passed by the House on April
22, 2009, by the following vote: Yeas 148, Nays 1, 1 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 986 on May 29, 2009, by the following vote: Yeas 140, Nays 0, 2
present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 986 was passed by the Senate, with
amendments, on May 26, 2009, by the following vote: Yeas 31, Nays
0.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor