| 1 | 1 | | 81R10883 SMH-D |
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| 2 | 2 | | By: Wentworth S.B. No. 1632 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to refunds of overpayments or erroneous payments of ad |
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| 8 | 8 | | valorem taxes. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 31.11, Tax Code, is amended by amending |
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| 11 | 11 | | Subsection (g) and adding Subsection (i) to read as follows: |
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| 12 | 12 | | (g) If a taxpayer submits a payment of taxes that exceeds by |
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| 13 | 13 | | $100 [$5] or more the amount of taxes owed for a tax year to a taxing |
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| 14 | 14 | | unit, the collector for the taxing unit, without charge, shall mail |
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| 15 | 15 | | to the taxpayer or the taxpayer's representative a written notice |
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| 16 | 16 | | of the amount of the overpayment accompanied by a refund |
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| 17 | 17 | | application form. |
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| 18 | 18 | | (i) Notwithstanding the other provisions of this section, a |
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| 19 | 19 | | taxpayer is not required to apply to the tax collector of a taxing |
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| 20 | 20 | | unit for a refund of an overpayment or erroneous payment of taxes to |
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| 21 | 21 | | be entitled to receive the refund if the amount of the refund is at |
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| 22 | 22 | | least $5 but is less than $100. |
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| 23 | 23 | | SECTION 2. Section 11.438(c), Tax Code, is amended to read |
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| 24 | 24 | | as follows: |
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| 25 | 25 | | (c) If a late application is approved after approval of the |
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| 26 | 26 | | appraisal records for a year for which the exemption is granted, the |
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| 27 | 27 | | chief appraiser shall notify the collector for each taxing unit in |
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| 28 | 28 | | which the property was taxable in that year. The collector shall |
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| 29 | 29 | | deduct from the organization's tax bill the amount of tax imposed on |
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| 30 | 30 | | the property for that year and any penalties and interest relating |
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| 31 | 31 | | to that tax if the tax and related penalties and interest have not |
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| 32 | 32 | | been paid. If the tax and related penalties and interest on the |
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| 33 | 33 | | property for a tax year for which an exemption is granted under this |
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| 34 | 34 | | section were paid under protest, the organization is eligible [may |
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| 35 | 35 | | apply] for a refund of the tax, penalties, and interest paid as |
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| 36 | 36 | | provided by Section 31.11. The deadline prescribed by Section |
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| 37 | 37 | | 31.11(c) for applying for a refund does not apply to a refund under |
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| 38 | 38 | | this section. |
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| 39 | 39 | | SECTION 3. This Act applies only to ad valorem taxes imposed |
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| 40 | 40 | | for a tax year that begins on or after the effective date of this |
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| 41 | 41 | | Act. |
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| 42 | 42 | | SECTION 4. This Act takes effect January 1, 2010. |
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