HB 2989

85(R) - 2017
House Ways & Means
Senate Finance
House Ways & Means
Senate Finance
Personal Property
Property Owners Association  
Property Rights
Property taxes

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Neutral
  • Neutral


Dennis Bonnen


Larry Taylor

Bill Caption

Relating to payment of an ad valorem tax refund in the event of a tax roll correction that decreases a property owner's tax liability.

Fiscal Notes

No fiscal implication to the State is anticipated.

Bill Analysis

Current law states that if a decrease in the tax liability of a property owner occurs after the owner has paid the tax, the taxing unit must refund the property owner the difference between the tax paid and the tax legally due.

HB 2989 would amend current Tax Code by amending a subsection that would clarify that the refund from the taxing unit should be paid to the property owner who paid the tax.

Vote Recommendation Notes

This bill supports our principle of property rights by ensuring that in case of joint ownership a property tax refund due is paid to the owner who actually paid the tax.