Refunds on Overpayments, Erroneous Payments or Duplicate Payments
Paying the wrong amount due on a tax account and paying an account twice are the most common types of refunds processed. Section 31.11 and 31.111 of the Texas Property Tax Code says that all refunds for overpayments, erroneous payments and duplicate payments must be requested within three years after the date of the payment or within 5 years if the governing body is shown good cause for the request.
The request for refund application will be provided by the tax assessor/collectors office to the remitter of payment. This application must be signed by the remitter of payment and include a statement that the information in the application is true and correct. Processing time for a completed application for refund could take 6 to 8 weeks.
Section 26.15 of the Texas Property Tax Code says that if a correction to the tax roll decreases the tax liability of a property owner after payment is made on an account, the tax assessor/collector shall refund the difference between the tax paid and the tax legally due. The refund will be sent directly to the remitter of payment. No refund application is necessary. Processing time for a tax roll correction refund is 4 weeks.
Refunds Resulting from Judicial Orders
Section 42.43 of the Texas Property Tax Code says that if the final determination of an appeal with a district court decreases a property owner’s tax liability after the property owner has paid taxes, the tax assessor/collector shall refund to the property owner the difference of the amount paid and the amount for which the property owner is liable.
A refund may not be processed before the earlier of:
The 21st day after the final determination of the appeal; or