The bill amends Section 1.071 of the Texas Tax Code regarding the delivery of ad valorem tax refunds. It establishes that a collector or taxing unit must send refunds to the mailing address listed on the appraisal roll, unless the person owed a refund submits a written request to send the refund 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.

Furthermore, the bill allows individuals who have submitted a request to revoke it by providing 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 prior will be governed by the previous law.

Statutes affected:
Introduced: Tax Code 1.071 (Tax Code 1)