By: Paxton S.B. No. 402
(In the Senate - Filed November 21, 2024; February 3, 2025,
read first time and referred to Committee on Local Government;
March 17, 2025, reported favorably by the following vote: Yeas 6,
Nays 0; March 17, 2025, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the payment of certain ad valorem tax refunds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.071, Tax Code, is amended to read as
follows:
Sec. 1.071. DELIVERY OF REFUND. (a) Except as provided by
Subsection (b), a [A] collector or taxing unit required by this
title to deliver a refund to a person shall send the refund to the
person's mailing address as listed on the appraisal roll.
(b) If [Notwithstanding Subsection (a), if] a person to whom
a refund is owed files a written request on a form prescribed by the
comptroller with a [the] collector or taxing unit before the date
the [that a] refund is issued requesting that the refund [owed to
the person] be sent to a particular address, the collector or taxing
unit shall send the refund to the address stated on the form [in the
request].
(c) The comptroller shall prescribe a form a person may use
to make a request under Subsection (b). The comptroller shall
include on the form a notice of the penalties prescribed by Section
37.10, Penal Code, for making or filing an application containing a
false statement.
(d) A person who files a request with a collector or taxing
unit under Subsection (b) may revoke the request by filing a written
revocation with the collector or taxing unit.
SECTION 2. The change in law made by this Act applies only
to a request filed on or after the effective date of this Act. A
request filed before the effective date of this Act is governed by
the law in effect on the date the request is filed, and the former
law is continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2025.
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