84(R) - 2015
Relating to the payment of certain ad valorem tax refunds.
A fiscal note dated April 9, 2015 anticipates no fiscal implication to the State or to units of local government.
Senate Bill 683 would amend Section 1.111 of the Tax Code to add refunds to the list of notices and communications that an appraisal district, appraisal review board, and a taxing unit participating in the appraisal district can be required to send to a representative designated by a property owner for this purpose. The authority given to a representative by a property owner to receive a refund expires after one year, unless it is reauthorized on or before the date of the first anniversary of the first authorization.
Senate Bill 683 would also amend Section 11.431 (b) and Section 26.15 (f) of the Tax Code to indicate that a property owner does not have to apply for a refund under these subsections to receive the refund.
Vote Recommendation Notes
Senate Bill 683 allows for more flexibility for property owners who would like to designate a specific person to receive tax refunds they have applied to and are qualified to receive.
It would also clarify that they do not have to apply to certain tax refunds they are already qualified and entitled to receive.
As a consequence Senate Bill 683 favors property rights and clears the way for owners to easily receive their refunds the way they choose to. We support this bill.