Bill Text: TX SB402 | 2025-2026 | 89th Legislature | Enrolled

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Bill Title: Relating to the payment of certain ad valorem tax refunds.

Sponsorship: Moderate Partisan Bill (Republican 8-1)

Status: (Passed) 2025-05-30 - Effective on 9/1/25 [SB402 Detail]

Download: Texas-2025-SB402-Enrolled.html

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S.B. No. 402

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.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 402 passed the Senate on
March 24, 2025, by the following vote: Yeas 30, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 402 passed the House on
May 20, 2025, by the following vote: Yeas 144, Nays 1, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor