Texas Tax Code
§ 42.43 — REFUND
TX § 42.43Title 1. PROPERTY TAX CODE · Part F. REMEDIES · Ch. 42. JUDICIAL REVIEW · Art. C. POSTAPPEAL ADMINISTRATIVE PROCEDURES
Statute text
View on source(a)If the final determination of an appeal that decreases a property owner's tax liability occurs after the property owner has paid his taxes, the taxing unit shall refund to the property owner the difference between the amount of taxes paid and amount of taxes for which the property owner is liable.
(b)For a refund made under this section, the taxing unit shall include with the refund interest on the amount refunded calculated at an annual rate of 9.5 percent, calculated from the delinquency date for the taxes until the date the refund is made. A property owner may waive the interest required by this subsection. (b-1) A taxing unit may not send a refund made under this section before the earlier of:
(1)the 21st day after the final determination of the appeal; or
(2)the date the property owner files the form prescribed by Subsection (i) with the taxing unit.
(c)Notwithstanding Subsection (b), if a taxing unit does not make a refund, including any interest, required by this section before the 60th day after the date of the final determination of the appeal to which the refund relates, the taxing unit shall include with the refund interest on the amount refunded at an annual rate of 12 percent, calculated from the delinquency date for the taxes until the date the refund is made. A refund is not considered made under this section until sent to the proper person as provided by this section.
(d)A property owner who prevails in a suit to compel a refund, including interest, required by this section that is filed on or after the 60th day after the date of the final determination of the appeal to which the refund relates is entitled to court costs and reasonable attorney's fees.
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Legislative history
Acts 2009, 81st Leg., R.S., Ch. 905 (H.B. 986), Sec. 2, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 19, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 956 (H.B. 1090), Sec. 1, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 964 (H.B. 1897), Sec. 3, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 10, eff. January 1, 2016. Acts 2025, 89th Leg., R.S., Ch. 993 (S.B. 850), Sec. 12, eff. September 1, 2025.