S.B. No. 1856
AN ACT
relating to the payment of certain ad valorem tax refunds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 1, Tax Code, is amended by adding Section
1.071 to read as follows:
Sec. 1.071. DELIVERY OF REFUND. (a) A collector or taxing
unit required by this title to deliver a refund to a person shall
send the refund to the person's mailing address as listed on the
appraisal roll.
(b) Notwithstanding Subsection (a), if a person files a
written request with the collector or taxing unit that a refund owed
to the person be sent to a particular address, the collector or
taxing unit shall send the refund to the address stated in the
request.
SECTION 2. Section 11.431(b), Tax Code, is amended to read
as follows:
(b) If a late application is approved after approval of the
appraisal records by the appraisal review board, the chief
appraiser shall notify the collector for each unit in which the
residence is located not later than the 30th day after the date the
late application is approved. The collector shall deduct from the
person's tax bill the amount of tax imposed on the exempted amount
if the tax has not been paid. If the tax has been paid, the
collector shall refund to the person who was the owner of the
property on the date the tax was paid the amount of tax imposed on
the exempted amount. The collector shall pay the refund not later
than the 60th day after the date the chief appraiser notifies the
collector of the approval of the exemption. A person is not
required to apply for a refund under this subsection to receive the
refund.
SECTION 3. Section 11.439(b), Tax Code, is amended to read
as follows:
(b) If a late application is approved after approval of the
appraisal records for the year for which the exemption is granted,
the chief appraiser shall notify the collector for each taxing unit
in which the property was taxable in that year not later than the
30th day after the date the late application is approved. The
collector shall correct the taxing unit's tax roll to reflect the
amount of tax imposed on the property after applying the exemption
and shall deduct from the person's tax bill the amount of tax
imposed on the exempted portion of the property for that year. If
the tax and any related penalties and interest have been paid, the
collector shall pay to the person who was the owner of the property
on the date the tax was paid a refund of the tax imposed on the
exempted portion of the property and the corresponding portion of
any related penalties and interest paid. The collector shall pay
the refund not later than the 60th day after the date the chief
appraiser notifies the collector of the approval of the exemption.
SECTION 4. Section 26.112(b), Tax Code, is amended to read
as follows:
(b) If an individual qualifies for an exemption under
Section 11.13(c) or (d), 11.133, or 11.134 with respect to the
property after the amount of the tax due on the property is
calculated and the effect of the qualification is to reduce the
amount of the tax due on the property, the assessor for each taxing
unit shall recalculate the amount of the tax due on the property and
correct the tax roll. If the tax bill has been mailed and the tax on
the property has not been paid, the assessor shall mail a corrected
tax bill to the person in whose name the property is listed on the
tax roll or to the person's authorized agent. If the tax on the
property has been paid, the tax collector for the taxing unit shall
refund to the person who was the owner of the property on the date
the tax was paid [the tax] the amount by which the payment exceeded
the tax due.
SECTION 5. Section 26.1125(b), Tax Code, is amended to read
as follows:
(b) If a person qualifies for an exemption under Section
11.131 with respect to the property after the amount of the tax due
on the property is calculated and the effect of the qualification is
to reduce the amount of the tax due on the property, the assessor
for each taxing unit shall recalculate the amount of the tax due on
the property and correct the tax roll. If the tax bill has been
mailed and the tax on the property has not been paid, the assessor
shall mail a corrected tax bill to the person in whose name the
property is listed on the tax roll or to the person's authorized
agent. If the tax on the property has been paid, the tax collector
for the taxing unit shall refund to the person who was the owner of
the property on the date the tax was paid [the tax] the amount by
which the payment exceeded the tax due.
SECTION 6. Section 26.1127(b), Tax Code, is amended to read
as follows:
(b) If an individual qualifies for an exemption under
Section 11.132 with respect to the property after the amount of the
tax due on the property is calculated and the effect of the
qualification is to reduce the amount of the tax due on the
property, the assessor for each taxing unit shall recalculate the
amount of the tax due on the property and correct the tax roll. If
the tax bill has been mailed and the tax on the property has not been
paid, the assessor shall mail a corrected tax bill to the individual
in whose name the property is listed on the tax roll or to the
individual's authorized agent. If the tax on the property has been
paid, the tax collector for the taxing unit shall refund to the
individual who was the owner of the property on the date the tax was
paid [the tax] the amount by which the payment exceeded the tax due.
SECTION 7. 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 8. This Act takes effect September 1, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1856 passed the Senate on
April 26, 2019, by the following vote: Yeas 30, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1856 passed the House on
May 17, 2019, by the following vote: Yeas 147, Nays 0,
two present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor