Title
Consideration of and action on an ordinance designating Nicole Ganey as Auditor for the City for the purposes of authorizing ad valorem tax refunds.
Body
Summary:
During the 89th Legislative Session, Senate Bill (SB) 850 was passed for the purpose of expediting ad valorem tax refunds for overpayments, amending section 31.11 of the Tax Code. Prior to SB 850, refunds for overpayments exceeding $500 required City Council approval prior to issuing payment. SB 850 states, effective September 1, 2025, erroneous or excessive property tax payments as determined by the Collector must be refunded back to the taxpayer as long as the Auditor for the taxing unit agrees with the Collector’s determination. This change in language removes the need to City Council to approve ad valorem tax refunds; however, inserts the need for an auditor for the taxing unit to be designated. To satisfy this new statutory requirement, the attached ordinance designates the Director of Finance, Nicole Ganey, to act as the Auditor for the City for the purposes of authorizing ad valorem tax refunds.
Fiscal/Budgetary Impact:
N/A.
Recommended action
Approve the ordinance designating Nicole Ganey as Auditor for the City for the purposes of authorizing ad valorem tax refunds.