LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 26, 2009 TO: Honorable Steve Ogden, Chair, Senate Committee on Finance FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB798 by Carona (Relating to refunds of overpayments or erroneous payments of ad valorem taxes.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 31 of the Tax Code, regarding property tax collections. The bill would require the tax collector to determine that an ad valorem tax payment was erroneous, and the taxing unit's auditor to agree, before making a refund. Current law requires only the auditor to make the determination. The bill would also provide that in Harris and Dallas counties a taxpayer would not be required to submit a refund application for amounts of at least $5 and not exceeding $5,000. The tax collector would not be required to give the notice required by Tax Code Section 31.11(g) unless the overpayment exceeded $5,000. The bill would eliminate the requirement that a veteran's organization apply for a refund when filing a late application for exemption under Tax Code Section 11.438. The bill would affect procedures for refunding taxes paid, but would not affect the amount of the refunds. The bill would be effective January 1, 2010. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, MN, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 26, 2009
TO: Honorable Steve Ogden, Chair, Senate Committee on Finance FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB798 by Carona (Relating to refunds of overpayments or erroneous payments of ad valorem taxes.), As Introduced
TO: Honorable Steve Ogden, Chair, Senate Committee on Finance
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: SB798 by Carona (Relating to refunds of overpayments or erroneous payments of ad valorem taxes.), As Introduced
Honorable Steve Ogden, Chair, Senate Committee on Finance
Honorable Steve Ogden, Chair, Senate Committee on Finance
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
SB798 by Carona (Relating to refunds of overpayments or erroneous payments of ad valorem taxes.), As Introduced
SB798 by Carona (Relating to refunds of overpayments or erroneous payments of ad valorem taxes.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 31 of the Tax Code, regarding property tax collections. The bill would require the tax collector to determine that an ad valorem tax payment was erroneous, and the taxing unit's auditor to agree, before making a refund. Current law requires only the auditor to make the determination. The bill would also provide that in Harris and Dallas counties a taxpayer would not be required to submit a refund application for amounts of at least $5 and not exceeding $5,000. The tax collector would not be required to give the notice required by Tax Code Section 31.11(g) unless the overpayment exceeded $5,000. The bill would eliminate the requirement that a veteran's organization apply for a refund when filing a late application for exemption under Tax Code Section 11.438. The bill would affect procedures for refunding taxes paid, but would not affect the amount of the refunds. The bill would be effective January 1, 2010.
The bill would amend Chapter 31 of the Tax Code, regarding property tax collections.
The bill would require the tax collector to determine that an ad valorem tax payment was erroneous, and the taxing unit's auditor to agree, before making a refund. Current law requires only the auditor to make the determination.
The bill would also provide that in Harris and Dallas counties a taxpayer would not be required to submit a refund application for amounts of at least $5 and not exceeding $5,000. The tax collector would not be required to give the notice required by Tax Code Section 31.11(g) unless the overpayment exceeded $5,000.
The bill would eliminate the requirement that a veteran's organization apply for a refund when filing a late application for exemption under Tax Code Section 11.438.
The bill would affect procedures for refunding taxes paid, but would not affect the amount of the refunds.
The bill would be effective January 1, 2010.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, MN, SD, SJS
JOB, MN, SD, SJS