H.B. No. 709

AN ACT
relating to ad valorem tax payments and refunds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.15(g), Tax Code, is amended to read as
follows:
(g) A taxing unit that determines a taxpayer is delinquent
in ad valorem tax payments on property other than the property for
which liability for a refund arises or for a tax year other than the
tax year for which liability for a refund arises may apply the
amount of an overpayment to the payment of the delinquent taxes if
the taxpayer was the sole owner of the property:
(1) for which the refund is sought on January 1 of the
tax year in which the [those] taxes that were overpaid were
assessed; and
(2) on which the taxes are delinquent on January 1 of
the tax year for which the delinquent [those] taxes were assessed.
SECTION 2. Section 31.031(a), Tax Code, is amended to read
as follows:
(a) This section applies only to[:
[(1)] an individual who is[:
[(A) disabled or at least 65 years of age; and
[(B)] qualified for an exemption under Section
11.13(c)[;] or
[(2) an individual who is:
[(A) the unmarried surviving spouse of a
disabled veteran; and
[(B) qualified for an exemption under Section]
11.22.
SECTION 3. Section 31.11(b), Tax Code, is amended to read as
follows:
(b) A taxing unit that determines a taxpayer is delinquent
in ad valorem tax payments on property other than the property for
which liability for a refund arises or for a tax year other than the
tax year for which liability for a refund arises may apply the
amount of an overpayment or erroneous payment to the payment of the
delinquent taxes if the taxpayer was the sole owner of the property:
(1) for which the refund is sought on January 1 of the
tax year in which the [those] taxes that were overpaid or
erroneously paid were assessed; and
(2) on which the taxes are delinquent on January 1 of
the tax year for which the delinquent [those] taxes were assessed.
SECTION 4. This Act applies only to ad valorem taxes imposed
for an ad valorem tax year that begins on or after the effective
date of this Act.
SECTION 5. This Act takes effect January 1, 2014.

______________________________ ______________________________
President of the Senate             Speaker of the House

I certify that H.B. No. 709 was passed by the House on May 10,
2013, by the following vote: Yeas 142, Nays 1, 2 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 709 was passed by the Senate on May
22, 2013, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate
APPROVED: _____________________
Date

_____________________
Governor