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AN ACT
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relating to the payment of certain ad valorem tax refunds. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.071, Tax Code, is amended to read as |
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follows: |
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Sec. 1.071. DELIVERY OF REFUND. (a) Except as provided by |
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Subsection (b), a [A] collector or taxing unit required by this |
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title to deliver a refund to a person shall send the refund to the |
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person's mailing address as listed on the appraisal roll. |
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(b) If [Notwithstanding Subsection (a), if] a person to whom |
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a refund is owed files a written request on a form prescribed by the |
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comptroller with a [the] collector or taxing unit before the date |
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the [that a] refund is issued requesting that the refund [owed to |
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the person] be sent to a particular address, the collector or taxing |
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unit shall send the refund to the address stated on the form [in the |
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request]. |
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(c) The comptroller shall prescribe a form a person may use |
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to make a request under Subsection (b). The comptroller shall |
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include on the form a notice of the penalties prescribed by Section |
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37.10, Penal Code, for making or filing an application containing a |
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false statement. |
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(d) A person who files a request with a collector or taxing |
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unit under Subsection (b) may revoke the request by filing a written |
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revocation with the collector or taxing unit. |
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SECTION 2. The change in law made by this Act applies only |
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to a request filed on or after the effective date of this Act. A |
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request filed before the effective date of this Act is governed by |
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the law in effect on the date the request is filed, and the former |
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law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2025. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 402 passed the Senate on |
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March 24, 2025, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 402 passed the House on |
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May 20, 2025, by the following vote: Yeas 144, Nays 1, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |