Bill
HB 2253
85(R) - 2017
House Ways & Means
Senate Finance
House Ways & Means
Senate Finance
Appraisal
Taxation
Vote Recommendation
Neutral
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Neutral
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Neutral
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Neutral
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Neutral
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Neutral
Author(s)
Drew Darby
Sponsor(s)
Juan "Chuy" Hinojosa
Bill Caption
Relating to the calculation of interest on an ad valorem tax refund resulting from the final determination of an appeal that decreases a property owner's liability.
Fiscal Notes
No fiscal implication to the State is anticipated.
Bill Analysis
Under current law, if a taxing unit owes a refund to a taxpayer, the taxing unit must include refund the amount due plus interest.
HB 2253 would require the taxing unit to include interest on all or a portion of the total refunded amount. The court would be given the authority for the final determination of the amount on which interest is calculated.
Vote Recommendation Notes
HB 2253 is a procedural bill which does not appear to have a connection to our liberty principles, therefore we remain neutral.
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