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AN ACT
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relating to refunds of overpayments or erroneous payments of ad |
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valorem taxes. |
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�������BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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�������SECTION�1.��Section 31.11, Tax Code, is amended by amending |
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Subsections (a) and (c) and adding Subsection (i) to read as |
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follows: |
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�������(a)��If a taxpayer applies to the tax collector of a taxing |
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unit for a refund of an overpayment or erroneous payment of taxes, |
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[and] the collector [auditor] for the unit determines that the |
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payment was erroneous or excessive, and the auditor for the unit |
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agrees with the collector's determination, the [tax] collector |
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shall refund the amount of the excessive or erroneous payment from |
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available current tax collections or from funds appropriated by the |
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unit for making refunds. However, the collector may not make the |
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refund unless: |
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�������������(1)��in the case of a collector who collects taxes for |
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one taxing unit, the governing body of the taxing unit also |
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determines that the payment was erroneous or excessive and approves |
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the refund if the amount of the refund exceeds: |
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�������������������(A)��$2,500 for a refund to be paid by a county |
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with a population of 1.5 million or more; or |
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�������������������(B)��$500 for a refund to be paid by any other |
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taxing unit; or |
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�������������(2)��in the case of a collector who collects taxes for |
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more than one taxing unit, the governing body of the taxing unit |
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that employs the collector also determines that the payment was |
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erroneous or excessive and approves the refund if the amount of the |
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refund exceeds $2,500. |
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�������(c)��Except as provided by Subsection (c-1), an application |
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for a refund must be made within three years after the date of the |
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payment or the taxpayer waives the right to the refund.��A taxpayer |
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may apply for a refund by filing: |
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�������������(1)��an application on a form prescribed by the |
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comptroller by rule; or |
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�������������(2)��a written request that includes information |
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sufficient to enable the collector and the auditor for the taxing |
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unit and, if applicable, the governing body of the taxing unit to |
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determine whether the taxpayer is entitled to the refund. |
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�������(i)��Notwithstanding the other provisions of this section, |
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in the case of an overpayment or erroneous payment of taxes |
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submitted by a taxpayer to a collector who collects taxes for one or |
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more taxing units one of which is a county with a population of two |
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million or more: |
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�������������(1)��a taxpayer is not required to apply to the |
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collector for the refund to be entitled to receive the refund if the |
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amount of the refund is at least $5 but does not exceed $5,000; and |
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�������������(2)��the collector is not required to comply with |
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Subsection (g) unless the amount of the payment exceeds by more than |
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$5,000 the amount of taxes owed for a tax year to a taxing unit for |
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which the collector collects taxes. |
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�������SECTION�2.��Subsection (c), Section 11.438, Tax Code, is |
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amended to read as follows: |
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�������(c)��If a late application is approved after approval of the |
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appraisal records for a year for which the exemption is granted, the |
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chief appraiser shall notify the collector for each taxing unit in |
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which the property was taxable in that year. The collector shall |
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deduct from the organization's tax bill the amount of tax imposed on |
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the property for that year and any penalties and interest relating |
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to that tax if the tax and related penalties and interest have not |
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been paid. If the tax and related penalties and interest on the |
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property for a tax year for which an exemption is granted under this |
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section were paid under protest, the organization is eligible [may
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apply] for a refund of the tax, penalties, and interest paid as |
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provided by Section 31.11. The deadline prescribed by Section |
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31.11(c) for applying for a refund does not apply to a refund under |
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this section. |
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�������SECTION�3.��This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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�������SECTION�4.��This Act takes effect January 1, 2010. |
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______________________________ |
______________________________ |
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���President of the Senate |
Speaker of the House����� |
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�������I hereby certify that S.B.�No.�798 passed the Senate on |
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May�12, 2009, by the following vote:��Yeas�31, Nays�0. |
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______________________________ |
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Secretary of the Senate���� |
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�������I hereby certify that S.B.�No.�798 passed the House on |
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May�26, 2009, by the following vote:��Yeas�146, Nays�0, one present |
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not voting. |
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______________________________ |
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Chief Clerk of the House��� |
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Approved: |
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______________________________� |
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������������Date |
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______________________________� |
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����������Governor |