Bill > SB402

This bill modifies the Texas Tax Code regarding how tax refunds are delivered, specifically addressing ad valorem (property) tax refunds. Currently, refunds are typically sent to the address listed on the appraisal roll, but the bill now allows taxpayers to request that their refund be sent to a different address by filing a written form prescribed by the comptroller. The bill requires the comptroller to create a specific form for this request and include a warning about potential legal penalties for filing a false statement. Additionally, the bill allows taxpayers to revoke their address change request in writing. The changes will only apply to requests filed on or after the bill's effective date of September 1, 2025, meaning requests filed before that date will be governed by the previous law. This modification provides taxpayers with more flexibility in receiving their tax refunds while also establishing a standardized process for requesting alternative delivery addresses.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB402