Texas 2015 - 84th Regular

Texas House Bill HB1589 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R6590 LEH-F
2	2	By: Villalba H.B. No. 1589
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the payment of certain ad valorem tax refunds.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Sections 1.111(f) and (j), Tax Code, are amended
10	10	to read as follows:
11	11	(f) A property owner in writing filed with the appraisal
12	12	district may direct the appraisal district, appraisal review board,
13	13	and each taxing unit participating in the appraisal district to
14	14	deliver all notices, tax bills, refunds, orders, and other
15	15	communications relating to one or more specified items of the
16	16	owner's property to a specified person instead of to the property
17	17	owner. The instrument must clearly identify the person by name and
18	18	give the person's address to which all notices, tax bills, refunds,
19	19	orders, and other communications are to be delivered. The property
20	20	owner may but is not required to designate the person's agent for
21	21	other tax matters designated under Subsection (a) as the person to
22	22	receive all notices, tax bills, refunds, orders, and other
23	23	communications. The designation of an agent for other tax matters
24	24	under Subsection (a) may also provide that the agent is the person
25	25	to whom notices, tax bills, refunds, orders, and other
26	26	communications are to be delivered under this subsection.
27	27	(j) An individual exempt from registration as a property tax
28	28	consultant under Section 1152.002, Occupations Code, who is not
29	29	supervised, directed, or compensated by a person required to
30	30	register as a property tax consultant under that chapter and who
31	31	files a protest with the appraisal review board on behalf of the
32	32	property owner is entitled to receive all notices from the
33	33	appraisal district and appraisal review board regarding the
34	34	property subject to the protest until the authority is revoked by
35	35	the property owner as provided by this section. An individual to
36	36	which this subsection applies who is not designated by the property
37	37	owner to receive notices, tax bills, refunds, orders, and other
38	38	communications as provided by Subsection (f) or Section 1.11 shall
39	39	file a statement with the protest that includes:
40	40	(1) the individual's name and address;
41	41	(2) a statement that the individual is acting on
42	42	behalf of the property owner; and
43	43	(3) a statement of the basis for the individual's
44	44	exemption from registration under Section 1152.002, Occupations
45	45	Code.
46	46	SECTION 2. Section 11.431(b), Tax Code, is amended to read
47	47	as follows:
48	48	(b) If a late application is approved after approval of the
49	49	appraisal records by the appraisal review board, the chief
50	50	appraiser shall notify the collector for each unit in which the
51	51	residence is located. The collector shall deduct from the person's
52	52	tax bill the amount of tax imposed on the exempted amount if the tax
53	53	has not been paid. If the tax has been paid, the collector shall
54	54	refund the amount of tax imposed on the exempted amount. A person is
55	55	not required to apply for a refund under this subsection to receive
56	56	the refund.
57	57	SECTION 3. Section 26.15(f), Tax Code, is amended to read as
58	58	follows:
59	59	(f) If a correction that decreases the tax liability of a
60	60	property owner is made after the owner has paid the tax, the taxing
61	61	unit shall refund to the property owner the difference between the
62	62	tax paid and the tax legally due, except as provided by Section
63	63	25.25(n). A property owner is not required to apply for a refund
64	64	under this subsection to receive the refund.
65	65	SECTION 4. This Act takes effect September 1, 2015.