Texas 2019 - 86th Regular

Texas Senate Bill SB1856 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 1856
	1	+	By: Paxton S.B. No. 1856
	2	+	(Murphy)
2	3
3	4
	5	+	A BILL TO BE ENTITLED
4	6		AN ACT
5	7		relating to the payment of certain ad valorem tax refunds.
6	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
7	9		SECTION 1. Chapter 1, Tax Code, is amended by adding Section
8	10		1.071 to read as follows:
9	11		Sec. 1.071. DELIVERY OF REFUND. (a) A collector or taxing
10	12		unit required by this title to deliver a refund to a person shall
11	13		send the refund to the person's mailing address as listed on the
12	14		appraisal roll.
13	15		(b) Notwithstanding Subsection (a), if a person files a
14	16		written request with the collector or taxing unit that a refund owed
15	17		to the person be sent to a particular address, the collector or
16	18		taxing unit shall send the refund to the address stated in the
17	19		request.
18	20		SECTION 2. Section 11.431(b), Tax Code, is amended to read
19	21		as follows:
20	22		(b) If a late application is approved after approval of the
21	23		appraisal records by the appraisal review board, the chief
22	24		appraiser shall notify the collector for each unit in which the
23	25		residence is located not later than the 30th day after the date the
24	26		late application is approved. The collector shall deduct from the
25	27		person's tax bill the amount of tax imposed on the exempted amount
26	28		if the tax has not been paid. If the tax has been paid, the
27	29		collector shall refund to the person who was the owner of the
28	30		property on the date the tax was paid the amount of tax imposed on
29	31		the exempted amount. The collector shall pay the refund not later
30	32		than the 60th day after the date the chief appraiser notifies the
31	33		collector of the approval of the exemption. A person is not
32	34		required to apply for a refund under this subsection to receive the
33	35		refund.
34	36		SECTION 3. Section 11.439(b), Tax Code, is amended to read
35	37		as follows:
36	38		(b) If a late application is approved after approval of the
37	39		appraisal records for the year for which the exemption is granted,
38	40		the chief appraiser shall notify the collector for each taxing unit
39	41		in which the property was taxable in that year not later than the
40	42		30th day after the date the late application is approved. The
41	43		collector shall correct the taxing unit's tax roll to reflect the
42	44		amount of tax imposed on the property after applying the exemption
43	45		and shall deduct from the person's tax bill the amount of tax
44	46		imposed on the exempted portion of the property for that year. If
45	47		the tax and any related penalties and interest have been paid, the
46	48		collector shall pay to the person who was the owner of the property
47	49		on the date the tax was paid a refund of the tax imposed on the
48	50		exempted portion of the property and the corresponding portion of
49	51		any related penalties and interest paid. The collector shall pay
50	52		the refund not later than the 60th day after the date the chief
51	53		appraiser notifies the collector of the approval of the exemption.
52	54		SECTION 4. Section 26.112(b), Tax Code, is amended to read
53	55		as follows:
54	56		(b) If an individual qualifies for an exemption under
55	57		Section 11.13(c) or (d), 11.133, or 11.134 with respect to the
56	58		property after the amount of the tax due on the property is
57	59		calculated and the effect of the qualification is to reduce the
58	60		amount of the tax due on the property, the assessor for each taxing
59	61		unit shall recalculate the amount of the tax due on the property and
60	62		correct the tax roll. If the tax bill has been mailed and the tax on
61	63		the property has not been paid, the assessor shall mail a corrected
62	64		tax bill to the person in whose name the property is listed on the
63	65		tax roll or to the person's authorized agent. If the tax on the
64	66		property has been paid, the tax collector for the taxing unit shall
65	67		refund to the person who was the owner of the property on the date
66	68		the tax was paid [the tax] the amount by which the payment exceeded
67	69		the tax due.
68	70		SECTION 5. Section 26.1125(b), Tax Code, is amended to read
69	71		as follows:
70	72		(b) If a person qualifies for an exemption under Section
71	73		11.131 with respect to the property after the amount of the tax due
72	74		on the property is calculated and the effect of the qualification is
73	75		to reduce the amount of the tax due on the property, the assessor
74	76		for each taxing unit shall recalculate the amount of the tax due on
75	77		the property and correct the tax roll. If the tax bill has been
76	78		mailed and the tax on the property has not been paid, the assessor
77	79		shall mail a corrected tax bill to the person in whose name the
78	80		property is listed on the tax roll or to the person's authorized
79	81		agent. If the tax on the property has been paid, the tax collector
80	82		for the taxing unit shall refund to the person who was the owner of
81	83		the property on the date the tax was paid [the tax] the amount by
82	84		which the payment exceeded the tax due.
83	85		SECTION 6. Section 26.1127(b), Tax Code, is amended to read
84	86		as follows:
85	87		(b) If an individual qualifies for an exemption under
86	88		Section 11.132 with respect to the property after the amount of the
87	89		tax due on the property is calculated and the effect of the
88	90		qualification is to reduce the amount of the tax due on the
89	91		property, the assessor for each taxing unit shall recalculate the
90	92		amount of the tax due on the property and correct the tax roll. If
91	93		the tax bill has been mailed and the tax on the property has not been
92	94		paid, the assessor shall mail a corrected tax bill to the individual
93	95		in whose name the property is listed on the tax roll or to the
94	96		individual's authorized agent. If the tax on the property has been
95	97		paid, the tax collector for the taxing unit shall refund to the
96	98		individual who was the owner of the property on the date the tax was
97	99		paid [the tax] the amount by which the payment exceeded the tax due.
98	100		SECTION 7. The change in law made by this Act applies only
99	101		to a refund made on or after the effective date of this Act. A
100	102		refund made before the effective date of this Act is governed by the
101	103		law in effect on the date the refund was made, and the former law is
102	104		continued in effect for that purpose.
103	105		SECTION 8. This Act takes effect September 1, 2019.
104		-	______________________________ ______________________________
105		-	President of the Senate Speaker of the House
106		-	I hereby certify that S.B. No. 1856 passed the Senate on
107		-	April 26, 2019, by the following vote: Yeas 30, Nays 0.
108		-	______________________________
109		-	Secretary of the Senate
110		-	I hereby certify that S.B. No. 1856 passed the House on
111		-	May 17, 2019, by the following vote: Yeas 147, Nays 0,
112		-	two present not voting.
113		-	______________________________
114		-	Chief Clerk of the House
115		-	Approved:
116		-	______________________________
117		-	Date
118		-	______________________________
119		-	Governor