| 3 | 5 | | |
|---|
| 4 | 6 | | |
|---|
| 5 | 7 | | A BILL TO BE ENTITLED |
|---|
| 6 | 8 | | AN ACT |
|---|
| 7 | 9 | | relating to the administration of ad valorem taxes. |
|---|
| 8 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 11 | | SECTION 1. Section 11.43, Tax Code, is amended by adding |
|---|
| 10 | 12 | | Subsections (n-1), (r), and (s) to read as follows: |
|---|
| 11 | 13 | | (n-1) A chief appraiser may not require an applicant for an |
|---|
| 12 | 14 | | exemption authorized by Section 11.13 to provide any identification |
|---|
| 13 | 15 | | other than the identification required by Subsection (j)(4) unless |
|---|
| 14 | 16 | | the chief appraiser possesses reasonable evidence that the address |
|---|
| 15 | 17 | | listed on the identification is not the applicant's residence |
|---|
| 16 | 18 | | homestead. |
|---|
| 17 | 19 | | (r) A chief appraiser may not require both spouses of a |
|---|
| 18 | 20 | | married couple to sign an application for an exemption authorized |
|---|
| 19 | 21 | | by Section 11.13. If an applicant states that the applicant is |
|---|
| 20 | 22 | | married to the co-owner of the residence homestead, a chief |
|---|
| 21 | 23 | | appraiser may not require proof of marriage unless the chief |
|---|
| 22 | 24 | | appraiser possesses reasonable evidence that the couple is not |
|---|
| 23 | 25 | | married. |
|---|
| 24 | 26 | | (s) A chief appraiser may not deny or cancel an exemption |
|---|
| 25 | 27 | | under this section because an individual's driver's license or |
|---|
| 26 | 28 | | state-issued personal identification certificate expires after the |
|---|
| 27 | 29 | | date the individual applies for or receives the exemption or |
|---|
| 28 | 30 | | because an individual's driver's license is a temporary license or |
|---|
| 29 | 31 | | limited term license. In this subsection, "limited term license" |
|---|
| 30 | 32 | | means a driver's license with an expiration date set under Section |
|---|
| 31 | 33 | | 521.271(a-2), (a-3), or (a-4), 521.2711(c), or 521.272(c)(2), |
|---|
| 32 | 34 | | Transportation Code. |
|---|
| 33 | 35 | | SECTION 2. Section 25.027, Tax Code, is amended by adding |
|---|
| 34 | 36 | | Subsection (c) to read as follows: |
|---|
| 35 | 37 | | (c) Subsection (a)(2) does not apply to a non-searchable |
|---|
| 36 | 38 | | appraisal roll or tax roll dataset available for download only. |
|---|
| 37 | 39 | | SECTION 3. Section 26.15(f), Tax Code, is amended to read as |
|---|
| 38 | 40 | | follows: |
|---|
| 39 | 41 | | (f) If a correction that decreases the tax liability of a |
|---|
| 40 | 42 | | property owner is made [after the owner has paid the tax], the |
|---|
| 41 | 43 | | taxing unit shall refund to the property owner the difference |
|---|
| 42 | 44 | | between the tax paid and the tax legally due if the tax has been |
|---|
| 43 | 45 | | paid, except as provided by Section 25.25(n). A property owner is |
|---|
| 44 | 46 | | not required to apply for a refund under this subsection to receive |
|---|
| 45 | 47 | | the refund. |
|---|
| 46 | 48 | | SECTION 4. Section 31.12, Tax Code, is amended by adding |
|---|
| 47 | 49 | | Subsection (d) to read as follows: |
|---|
| 48 | 50 | | (d) If a person files a written request with the collector |
|---|
| 49 | 51 | | that a refund of a tax imposed on the person's residence homestead |
|---|
| 50 | 52 | | and paid by the person be sent to a particular address, the |
|---|
| 51 | 53 | | collector shall send the refund to that address. If a person does |
|---|
| 52 | 54 | | not file a written request that the refund be sent to a particular |
|---|
| 53 | 55 | | address, the collector shall send the refund to the person's most |
|---|
| 54 | 56 | | recent mailing address as reflected in the records of the |
|---|
| 55 | 57 | | collector. |
|---|
| 56 | 58 | | SECTION 5. This Act takes effect September 1, 2017. |
|---|