Bill: HB 2253, 85(R) - 2017

Committee

House Ways & Means

2nd Chamber Committee

Senate Finance

Vote Recommendation

Vote Recommendation	Economic Freedom	Property Rights	Personal Responsibility	Limited Government	Individual Liberty
Neutral	Neutral	Neutral	Neutral	Neutral	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.

Source URL (retrieved on 05/08/2025 11:05 PM): http://reports.texasaction.com/bill/85r/hb2253?print_view=true