85R19439 LHC-F
By: Davis of Dallas H.B. No. 3446
A BILL TO BE ENTITLED
AN ACT
relating to the administration of ad valorem taxes.
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 authorized 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 an exemption authorized
by Section 11.13. 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 tax has been
paid, 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
and paid by the person 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.