Shown verbatim: the complete text as captured from the official page posted by the Texas Legislature, fetched 2026-08-29. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the enrolled version. The official bill page.
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
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