By: Bonnen of Brazoria H.B. No. 2989
(Senate Sponsor - Taylor of Galveston)
(In the Senate - Received from the House April 24, 2017;
May 3, 2017, read first time and referred to Committee on Finance;
May 11, 2017, reported favorably by the following vote: Yeas 10,
Nays 0; May 11, 2017, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to payment of an ad valorem tax refund in the event of a tax
roll correction that decreases a property owner's tax liability.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. 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 who paid the tax 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 2. The change in law made by this Act applies only
to a refund made on or after the effective date of this Act. A
refund made before the effective date of this Act is governed by the
law in effect on the date the refund was made, and the former law is
continued in effect for that purpose.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2017.
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