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  H.B. No. 2989
 
 
 
 
AN ACT
  relating to payment of an ad valorem tax refund in the event of a tax
  roll correction that decreases a property owner's tax liability.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 26.15(f), Tax Code, is amended to read as
  follows:
         (f)  If a correction that decreases the tax liability of a
  property owner is made after the owner has paid the tax, the taxing
  unit shall refund to the property owner who paid the tax the
  difference between the tax paid and the tax legally due, except as
  provided by Section 25.25(n). A property owner is not required to
  apply for a refund under this subsection to receive the refund.
         SECTION 2.  The change in law made by this Act applies only
  to a refund made on or after the effective date of this Act. A
  refund made before the effective date of this Act is governed by the
  law in effect on the date the refund was made, and the former law is
  continued in effect for that purpose.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2017.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2989 was passed by the House on April
  20, 2017, by the following vote:  Yeas 144, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 2989 was passed by the Senate on May
  18, 2017, by the following vote:  Yeas 30, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor