Texas 2013 - 83rd Regular

Texas House Bill HB709 Compare Versions

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1	1	By: Isaac (Senate Sponsor - Deuell) H.B. No. 709
2	2	(In the Senate - Received from the House May 10, 2013;
3	3	May 10, 2013, read first time and referred to Committee on Finance;
4	4	May 20, 2013, reported favorably by the following vote: Yeas 14,
5	5	Nays 0; May 20, 2013, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to ad valorem tax payments and refunds.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 26.15(g), Tax Code, is amended to read as
13	13	follows:
14	14	(g) A taxing unit that determines a taxpayer is delinquent
15	15	in ad valorem tax payments on property other than the property for
16	16	which liability for a refund arises or for a tax year other than the
17	17	tax year for which liability for a refund arises may apply the
18	18	amount of an overpayment to the payment of the delinquent taxes if
19	19	the taxpayer was the sole owner of the property:
20	20	(1) for which the refund is sought on January 1 of the
21	21	tax year in which the [those] taxes that were overpaid were
22	22	assessed; and
23	23	(2) on which the taxes are delinquent on January 1 of
24	24	the tax year for which the delinquent [those] taxes were assessed.
25	25	SECTION 2. Section 31.031(a), Tax Code, is amended to read
26	26	as follows:
27	27	(a) This section applies only to[:
28	28	[(1)] an individual who is[:
29	29	[(A) disabled or at least 65 years of age; and
30	30	[(B)] qualified for an exemption under Section
31	31	11.13(c)[;] or
32	32	[(2) an individual who is:
33	33	[(A) the unmarried surviving spouse of a
34	34	disabled veteran; and
35	35	[(B) qualified for an exemption under Section]
36	36	11.22.
37	37	SECTION 3. Section 31.11(b), Tax Code, is amended to read as
38	38	follows:
39	39	(b) A taxing unit that determines a taxpayer is delinquent
40	40	in ad valorem tax payments on property other than the property for
41	41	which liability for a refund arises or for a tax year other than the
42	42	tax year for which liability for a refund arises may apply the
43	43	amount of an overpayment or erroneous payment to the payment of the
44	44	delinquent taxes if the taxpayer was the sole owner of the property:
45	45	(1) for which the refund is sought on January 1 of the
46	46	tax year in which the [those] taxes that were overpaid or
47	47	erroneously paid were assessed; and
48	48	(2) on which the taxes are delinquent on January 1 of
49	49	the tax year for which the delinquent [those] taxes were assessed.
50	50	SECTION 4. This Act applies only to ad valorem taxes imposed
51	51	for an ad valorem tax year that begins on or after the effective
52	52	date of this Act.
53	53	SECTION 5. This Act takes effect January 1, 2014.
54	54	* * * * *