Relating to the payment of certain ad valorem tax refunds.

89(R) HB 1979 - Introduced version - Bill Text

89R3694 DRS-F

By: Little

H.B. No. 1979

A BILL TO BE ENTITLED

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.