| 1 | 1 | | 87R4500 DRS-F |
|---|
| 2 | 2 | | By: Paxton S.B. No. 1953 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the procedures for requesting or applying for certain |
|---|
| 8 | 8 | | ad valorem tax refunds and exemptions. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 1.071(b), Tax Code, is amended to read as |
|---|
| 11 | 11 | | follows: |
|---|
| 12 | 12 | | (b) Notwithstanding Subsection (a), if a person files a |
|---|
| 13 | 13 | | written request with the collector or taxing unit that a refund owed |
|---|
| 14 | 14 | | to the person be sent to a particular address, the collector or |
|---|
| 15 | 15 | | taxing unit shall send the refund to the address stated in the |
|---|
| 16 | 16 | | request. The person may file the written request that a refund owed |
|---|
| 17 | 17 | | to the person be sent to a particular address with the appraisal |
|---|
| 18 | 18 | | district that appraises the property, and the appraisal district |
|---|
| 19 | 19 | | shall deliver the request to the appropriate collector or taxing |
|---|
| 20 | 20 | | unit. The collector or taxing unit: |
|---|
| 21 | 21 | | (1) may not require that the written request be |
|---|
| 22 | 22 | | notarized; and |
|---|
| 23 | 23 | | (2) may require that the written request include a |
|---|
| 24 | 24 | | copy of the requestor's driver's license or state-issued personal |
|---|
| 25 | 25 | | identification certificate. |
|---|
| 26 | 26 | | SECTION 2. Section 11.43, Tax Code, is amended by adding |
|---|
| 27 | 27 | | Subsections (t) and (u) to read as follows: |
|---|
| 28 | 28 | | (t) The application form for a residence homestead |
|---|
| 29 | 29 | | exemption must include: |
|---|
| 30 | 30 | | (1) a statement explaining that the applicant may be |
|---|
| 31 | 31 | | eligible to file a late application for a homestead exemption under |
|---|
| 32 | 32 | | Section 11.431; |
|---|
| 33 | 33 | | (2) a space for the applicant to state the tax year(s) |
|---|
| 34 | 34 | | for which the applicant wishes to submit a late application for |
|---|
| 35 | 35 | | exemption under Section 11.431; and |
|---|
| 36 | 36 | | (3) a space for the applicant to request that any |
|---|
| 37 | 37 | | refund owed to the applicant under Section 11.431(b) be sent to a |
|---|
| 38 | 38 | | particular address. |
|---|
| 39 | 39 | | (u) The chief appraiser may not deny an application for a |
|---|
| 40 | 40 | | residence homestead exemption based on the date of issuance of the |
|---|
| 41 | 41 | | applicant's driver's license or state-issued personal |
|---|
| 42 | 42 | | identification certificate. |
|---|
| 43 | 43 | | SECTION 3. This Act takes effect September 1, 2021. |
|---|