84R6590 LEH-F
By: Villalba H.B. No. 1589
A BILL TO BE ENTITLED
AN ACT
relating to the payment of certain ad valorem tax refunds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 1.111(f) and (j), Tax Code, are amended
to read as follows:
(f) A property owner in writing filed with the appraisal
district may direct the appraisal district, appraisal review board,
and each taxing unit participating in the appraisal district to
deliver all notices, tax bills, refunds, orders, and other
communications relating to one or more specified items of the
owner's property to a specified person instead of to the property
owner. The instrument must clearly identify the person by name and
give the person's address to which all notices, tax bills, refunds,
orders, and other communications are to be delivered. The property
owner may but is not required to designate the person's agent for
other tax matters designated under Subsection (a) as the person to
receive all notices, tax bills, refunds, orders, and other
communications. The designation of an agent for other tax matters
under Subsection (a) may also provide that the agent is the person
to whom notices, tax bills, refunds, orders, and other
communications are to be delivered under this subsection.
(j) An individual exempt from registration as a property tax
consultant under Section 1152.002, Occupations Code, who is not
supervised, directed, or compensated by a person required to
register as a property tax consultant under that chapter and who
files a protest with the appraisal review board on behalf of the
property owner is entitled to receive all notices from the
appraisal district and appraisal review board regarding the
property subject to the protest until the authority is revoked by
the property owner as provided by this section. An individual to
which this subsection applies who is not designated by the property
owner to receive notices, tax bills, refunds, orders, and other
communications as provided by Subsection (f) or Section 1.11 shall
file a statement with the protest that includes:
(1) the individual's name and address;
(2) a statement that the individual is acting on
behalf of the property owner; and
(3) a statement of the basis for the individual's
exemption from registration under Section 1152.002, Occupations
Code.
SECTION 2. Section 11.431(b), Tax Code, is amended to read
as follows:
(b) If a late application is approved after approval of the
appraisal records by the appraisal review board, the chief
appraiser shall notify the collector for each unit in which the
residence is located. The collector shall deduct from the person's
tax bill the amount of tax imposed on the exempted amount if the tax
has not been paid. If the tax has been paid, the collector shall
refund the amount of tax imposed on the exempted amount. A person is
not required to apply for a refund under this subsection to receive
the refund.
SECTION 3. Section 26.15(f), Tax Code, is amended to read as
follows:
(f) If a correction that decreases the tax liability of a
property owner is made after the owner has paid the tax, the taxing
unit shall refund to the property owner the difference between the
tax paid and the tax legally due, except as provided by Section
25.25(n). A property owner is not required to apply for a refund
under this subsection to receive the refund.
SECTION 4. This Act takes effect September 1, 2015.