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