| 1 | | - | By: Bonnen of Brazoria H.B. No. 2989 |
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| 2 | | - | (Senate Sponsor - Taylor of Galveston) |
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| 3 | | - | (In the Senate - Received from the House April 24, 2017; |
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| 4 | | - | May 3, 2017, read first time and referred to Committee on Finance; |
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| 5 | | - | May 11, 2017, reported favorably by the following vote: Yeas 10, |
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| 6 | | - | Nays 0; May 11, 2017, sent to printer.) |
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| 7 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 2989 |
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| 11 | 4 | | AN ACT |
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| 12 | 5 | | relating to payment of an ad valorem tax refund in the event of a tax |
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| 13 | 6 | | roll correction that decreases a property owner's tax liability. |
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| 14 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 8 | | SECTION 1. Section 26.15(f), Tax Code, is amended to read as |
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| 16 | 9 | | follows: |
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| 17 | 10 | | (f) If a correction that decreases the tax liability of a |
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| 18 | 11 | | property owner is made after the owner has paid the tax, the taxing |
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| 19 | 12 | | unit shall refund to the property owner who paid the tax the |
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| 20 | 13 | | difference between the tax paid and the tax legally due, except as |
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| 21 | 14 | | provided by Section 25.25(n). A property owner is not required to |
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| 22 | 15 | | apply for a refund under this subsection to receive the refund. |
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| 23 | 16 | | SECTION 2. The change in law made by this Act applies only |
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| 24 | 17 | | to a refund made on or after the effective date of this Act. A |
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| 25 | 18 | | refund made before the effective date of this Act is governed by the |
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| 26 | 19 | | law in effect on the date the refund was made, and the former law is |
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| 27 | 20 | | continued in effect for that purpose. |
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| 28 | 21 | | SECTION 3. This Act takes effect immediately if it receives |
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| 29 | 22 | | a vote of two-thirds of all the members elected to each house, as |
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| 30 | 23 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 31 | 24 | | Act does not receive the vote necessary for immediate effect, this |
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| 32 | 25 | | Act takes effect September 1, 2017. |
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| 33 | | - | * * * * * |
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| 26 | + | ______________________________ ______________________________ |
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| 27 | + | President of the Senate Speaker of the House |
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| 28 | + | I certify that H.B. No. 2989 was passed by the House on April |
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| 29 | + | 20, 2017, by the following vote: Yeas 144, Nays 0, 2 present, not |
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| 30 | + | voting. |
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| 31 | + | ______________________________ |
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| 32 | + | Chief Clerk of the House |
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| 33 | + | I certify that H.B. No. 2989 was passed by the Senate on May |
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| 34 | + | 18, 2017, by the following vote: Yeas 30, Nays 0. |
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| 35 | + | ______________________________ |
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| 36 | + | Secretary of the Senate |
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| 37 | + | APPROVED: _____________________ |
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| 38 | + | Date |
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| 39 | + | _____________________ |
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| 40 | + | Governor |
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