Texas Tax Code

§ 31.11 — REFUNDS OF OVERPAYMENTS OR ERRONEOUS PAYMENTS

TX § 31.11Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 31. COLLECTIONS

Statute text

(a)If a taxpayer submits a tax payment that exceeds by $20 or more the amount of taxes the taxpayer owes for a tax year to a taxing unit, the collector for the taxing unit shall refund the amount of the erroneous or excessive payment to the taxpayer, or apply the amount of the erroneous or excessive payment to the amount of taxes the taxpayer owes for the following tax year, after the collector determines the payment was erroneous or excessive if the auditor for the taxing unit agrees with the collector's determination. (a-1) If a taxpayer submits a tax payment that exceeds by less than $20 the amount of taxes the taxpayer owes for a tax year to a taxing unit and the taxpayer applies to the collector for the taxing unit for a refund of the erroneous or excessive payment, the collector for the taxing unit shall refund the amount of the erroneous or excessive payment to the taxpayer after the collector determines that the payment was erroneous or excessive if the auditor for the taxing unit agrees with the collector's determination. (a-2) The collector for a taxing unit shall make a refund under Subsection (a) or (a-1) using available current tax collections or money appropriated by the taxing unit for the purpose of making refunds.

(b)Notwithstanding Subsections (a) and (a-1), 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 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 taxes were assessed.

(c)Except as provided by Subsection (c-1), an application for a refund must be made within three years after the date of the payment or the taxpayer waives the right to the refund. A taxpayer may apply for a refund by filing:

(1)an application on a form prescribed by the comptroller by rule; or

…

Legislative history

Acts 2007, 80th Leg., R.S., Ch. 464 (H.B. 1210), Sec. 1, eff. June 16, 2007. Acts 2009, 81st Leg., R.S., Ch. 69 (H.B. 1205), Sec. 1, eff. January 1, 2010. Acts 2009, 81st Leg., R.S., Ch. 494 (S.B. 798), Sec. 1, eff. January 1, 2010. Acts 2013, 83rd Leg., R.S., Ch. 643 (H.B. 709), Sec. 3, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 17, eff. June 14, 2013. Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 13, eff. January 1, 2022. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 220, eff. September 1, 2023. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), Sec. 8, eff. September 1, 2025. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), Sec. 14, eff. September 1, 2025.