S.B. No. 402 amends Section 1.071 of the Texas Tax Code regarding the delivery of ad valorem tax refunds. The bill stipulates that a collector or taxing unit must send a refund to the mailing address listed on the appraisal roll, unless the person owed the refund submits a written request to send it to a different address. This request must be made on a form prescribed by the comptroller before the refund is issued. Additionally, the comptroller is required to include a notice of penalties for false statements on the request form.

The bill also allows individuals to revoke their request for a different refund address by submitting a written revocation to the collector or taxing unit. The changes made by this Act will only apply to requests filed on or after its effective date of September 1, 2025, while requests filed before this date will be governed by the previous law.

Statutes affected:
Introduced: Tax Code 1.071 (Tax Code 1)
Senate Committee Report: Tax Code 1.071 (Tax Code 1)
Engrossed: Tax Code 1.071 (Tax Code 1)
House Committee Report: Tax Code 1.071 (Tax Code 1)
Enrolled: Tax Code 1.071 (Tax Code 1)