S.B. No. 1024

Texas Property Tax Code 2023 Edition: The Texas Property Tax Code available on this website are current through the 89th Regular Legislative Session, 2025. The constitutional provisions found on this website are current through the amendments approved by voters in November 2023.

SECTION 1.
Section 26.08, Tax Code, is amended by adding Subsections (d-1) and (d-2) to read as follows:
(d-1) If, after tax bills for the school district have been mailed, a proposition to approve the school district’s adopted tax rate is not approved by the voters of the district at an election held under this section, on subsequent adoption of a new tax rate by the governing body of the district, the assessor for the school shall prepare and mail corrected tax bills. The assessor shall include with each bill a brief explanation of the reason for and effect of the corrected bill. The date on which the taxes become delinquent for the year is extended by a number of days equal to the number of days between the date the first tax bills were sent and the date the corrected tax bills were sent.
(d-2) If a property owner pays taxes calculated using the originally adopted tax rate of the school district and the proposition to approve the adopted tax rate is not approved by voters, the school district shall refund the difference between the amount of taxes paid and the amount due under the subsequently adopted rate if the difference between the amount of taxes paid and the amount due under the subsequent rate is $1 or more. If the difference between the amount of taxes paid and the amount due under the subsequent rate is less than $1, the school district shall refund the difference on request of the taxpayer. An application for a refund of less than $1 must be made within 90 days after the date the refund becomes due or the taxpayer forfeits the right to the refund.

SECTION 2.
This Act takes effect September 1, 2009.