| 1 | | - | By: Paxton, West S.B. No. 402 |
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| 1 | + | By: Paxton S.B. No. 402 |
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| 2 | + | (In the Senate - Filed November 21, 2024; February 3, 2025, |
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| 3 | + | read first time and referred to Committee on Local Government; |
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| 4 | + | March 17, 2025, reported favorably by the following vote: Yeas 6, |
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| 5 | + | Nays 0; March 17, 2025, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 7 | | |
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| 5 | 8 | | |
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| 6 | 9 | | A BILL TO BE ENTITLED |
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| 7 | 10 | | AN ACT |
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| 8 | 11 | | relating to the payment of certain ad valorem tax refunds. |
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| 9 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 13 | | SECTION 1. Section 1.071, Tax Code, is amended to read as |
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| 11 | 14 | | follows: |
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| 12 | 15 | | Sec. 1.071. DELIVERY OF REFUND. (a) Except as provided by |
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| 13 | 16 | | Subsection (b), a [A] collector or taxing unit required by this |
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| 14 | 17 | | title to deliver a refund to a person shall send the refund to the |
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| 15 | 18 | | person's mailing address as listed on the appraisal roll. |
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| 16 | 19 | | (b) If [Notwithstanding Subsection (a), if] a person to whom |
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| 17 | 20 | | a refund is owed files a written request on a form prescribed by the |
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| 18 | 21 | | comptroller with a [the] collector or taxing unit before the date |
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| 19 | 22 | | the [that a] refund is issued requesting that the refund [owed to |
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| 20 | 23 | | the person] be sent to a particular address, the collector or taxing |
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| 21 | 24 | | unit shall send the refund to the address stated on the form [in the |
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| 22 | 25 | | request]. |
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| 23 | 26 | | (c) The comptroller shall prescribe a form a person may use |
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| 24 | 27 | | to make a request under Subsection (b). The comptroller shall |
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| 25 | 28 | | include on the form a notice of the penalties prescribed by Section |
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| 26 | 29 | | 37.10, Penal Code, for making or filing an application containing a |
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| 27 | 30 | | false statement. |
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| 28 | 31 | | (d) A person who files a request with a collector or taxing |
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| 29 | 32 | | unit under Subsection (b) may revoke the request by filing a written |
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| 30 | 33 | | revocation with the collector or taxing unit. |
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| 31 | 34 | | SECTION 2. The change in law made by this Act applies only |
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| 32 | 35 | | to a request filed on or after the effective date of this Act. A |
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| 33 | 36 | | request filed before the effective date of this Act is governed by |
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| 34 | 37 | | the law in effect on the date the request is filed, and the former |
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| 35 | 38 | | law is continued in effect for that purpose. |
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| 36 | 39 | | SECTION 3. This Act takes effect September 1, 2025. |
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