The bill would amend Section 26.15(g), Tax Code, to allow a taxing unit, as part of a tax roll correction, to apply property tax overpayments to delinquent amounts from a tax year other than the year from which the refund arises if the delinquent taxpayer was the sole owner of the property in both years.
 
The bill would amend Section 31.11(b), Tax Code, to allow a taxing unit, in determining the amount of a property tax refund, to apply property tax overpayments or erroneous payments to delinquent amounts from a tax year other than the year from which the refund arises if the delinquent taxpayer was the sole owner of the property in both years.
 
The bill would also amend Section 31.031(a), Tax Code, to include disabled veterans, rather than just surviving spouses of disabled veterans, as individuals who are eligible to pay property taxes in four installments.

The bill would affect the timing of property tax collections but is unlikely to affect the amount collected. The bill would not affect taxable property values, tax rates, or any other variable which might affect the revenues of units of local governments or the state. 

The bill would take effect on January 1, 2014.