Texas 2009 - 81st Regular

Texas Senate Bill SB798 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	S.B. No. 798
2	2
3	3
4	4	AN ACT
5	5	relating to refunds of overpayments or erroneous payments of ad
6	6	valorem taxes.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 31.11, Tax Code, is amended by amending
9	9	Subsections (a) and (c) and adding Subsection (i) to read as
10	10	follows:
11	11	(a) If a taxpayer applies to the tax collector of a taxing
12	12	unit for a refund of an overpayment or erroneous payment of taxes,
13	13	[and] the collector [auditor] for the unit determines that the
14	14	payment was erroneous or excessive, and the auditor for the unit
15	15	agrees with the collector's determination, the [tax] collector
16	16	shall refund the amount of the excessive or erroneous payment from
17	17	available current tax collections or from funds appropriated by the
18	18	unit for making refunds. However, the collector may not make the
19	19	refund unless:
20	20	(1) in the case of a collector who collects taxes for
21	21	one taxing unit, the governing body of the taxing unit also
22	22	determines that the payment was erroneous or excessive and approves
23	23	the refund if the amount of the refund exceeds:
24	24	(A) $2,500 for a refund to be paid by a county
25	25	with a population of 1.5 million or more; or
26	26	(B) $500 for a refund to be paid by any other
27	27	taxing unit; or
28	28	(2) in the case of a collector who collects taxes for
29	29	more than one taxing unit, the governing body of the taxing unit
30	30	that employs the collector also determines that the payment was
31	31	erroneous or excessive and approves the refund if the amount of the
32	32	refund exceeds $2,500.
33	33	(c) Except as provided by Subsection (c-1), an application
34	34	for a refund must be made within three years after the date of the
35	35	payment or the taxpayer waives the right to the refund. A taxpayer
36	36	may apply for a refund by filing:
37	37	(1) an application on a form prescribed by the
38	38	comptroller by rule; or
39	39	(2) a written request that includes information
40	40	sufficient to enable the collector and the auditor for the taxing
41	41	unit and, if applicable, the governing body of the taxing unit to
42	42	determine whether the taxpayer is entitled to the refund.
43	43	(i) Notwithstanding the other provisions of this section,
44	44	in the case of an overpayment or erroneous payment of taxes
45	45	submitted by a taxpayer to a collector who collects taxes for one or
46	46	more taxing units one of which is a county with a population of two
47	47	million or more:
48	48	(1) a taxpayer is not required to apply to the
49	49	collector for the refund to be entitled to receive the refund if the
50	50	amount of the refund is at least $5 but does not exceed $5,000; and
51	51	(2) the collector is not required to comply with
52	52	Subsection (g) unless the amount of the payment exceeds by more than
53	53	$5,000 the amount of taxes owed for a tax year to a taxing unit for
54	54	which the collector collects taxes.
55	55	SECTION 2. Subsection (c), Section 11.438, Tax Code, is
56	56	amended to read as follows:
57	57	(c) If a late application is approved after approval of the
58	58	appraisal records for a year for which the exemption is granted, the
59	59	chief appraiser shall notify the collector for each taxing unit in
60	60	which the property was taxable in that year. The collector shall
61	61	deduct from the organization's tax bill the amount of tax imposed on
62	62	the property for that year and any penalties and interest relating
63	63	to that tax if the tax and related penalties and interest have not
64	64	been paid. If the tax and related penalties and interest on the
65	65	property for a tax year for which an exemption is granted under this
66	66	section were paid under protest, the organization is eligible [may
67	67	apply] for a refund of the tax, penalties, and interest paid as
68	68	provided by Section 31.11. The deadline prescribed by Section
69	69	31.11(c) for applying for a refund does not apply to a refund under
70	70	this section.
71	71	SECTION 3. This Act applies only to ad valorem taxes imposed
72	72	for a tax year that begins on or after the effective date of this
73	73	Act.
74	74	SECTION 4. This Act takes effect January 1, 2010.
75	75	______________________________ ______________________________
76	76	President of the Senate Speaker of the House
77	77	I hereby certify that S.B. No. 798 passed the Senate on
78	78	May 12, 2009, by the following vote: Yeas 31, Nays 0.
79	79	______________________________
80	80	Secretary of the Senate
81	81	I hereby certify that S.B. No. 798 passed the House on
82	82	May 26, 2009, by the following vote: Yeas 146, Nays 0, one present
83	83	not voting.
84	84	______________________________
85	85	Chief Clerk of the House
86	86	Approved:
87	87	______________________________
88	88	Date
89	89	______________________________
90	90	Governor