85R11818 LHC-F
By: Davis of Dallas H.B. No. 3446
A BILL TO BE ENTITLED
AN ACT
relating to ad valorem taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by adding
Subsections (n-1), (r), and (s) to read as follows:
(n-1) A chief appraiser may not require an applicant for an
exemption provided by Section 11.13 to provide any identification
other than the identification required by Subsection (j)(4) unless
the chief appraiser possesses reasonable evidence that the address
listed on the identification is not the applicant's residence
homestead.
(r) A chief appraiser may not require both spouses of a
married couple to sign an application for a residence homestead
exemption. If an applicant states that the applicant is married to
the co-owner of the residence homestead, a chief appraiser may not
require proof of marriage unless the chief appraiser possesses
reasonable evidence that the couple is not married.
(s) A chief appraiser may not deny or cancel an exemption
under this section because an individual's driver's license or
state-issued personal identification certificate expires after the
date the individual applies for or receives the exemption or
because an individual's driver's license is a temporary license or
limited term license. In this subsection, "limited term license"
means a driver's license with an expiration date set under Section
521.271(a-2), (a-3), or (a-4), 521.2711(c), or 521.272(c)(2),
Transportation Code.
SECTION 2. Section 25.027, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) Subsection (a)(2) does not apply to a non-searchable
appraisal roll or tax roll dataset available for download only.
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 if the owner has paid
the tax, 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. Section 31.12, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) If a person files a written request with the collector
that a refund of a tax imposed on the person's residence homestead
be sent to a particular address, the collector shall send the refund
to that address. If a person does not file a written request that
the refund be sent to a particular address, the collector shall send
the refund to the person's most recent mailing address as reflected
in the records of the collector.
SECTION 5. This Act takes effect September 1, 2017.