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SB402 • 2025

Relating to the payment of certain ad valorem tax refunds.

Relating to the payment of certain ad valorem tax refunds.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Paxton
Last action
2025-05-30
Official status
05/30/2025 E Effective on 9/1/25
Effective date
2025-05-30

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Relating to the payment of certain ad valorem tax refunds.

Relating to the payment of certain ad valorem tax refunds.

What This Bill Does

  • Relating to the payment of certain ad valorem tax refunds.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-30 Texas Legislature Online

    Signed by the Governor

  2. 2025-05-30 Texas Legislature Online

    Effective on 9/1/25

  3. 2025-05-21 Texas Legislature Online

    Signed in the Senate

  4. 2025-05-21 Texas Legislature Online

    Signed in the House

  5. 2025-05-21 Texas Legislature Online

    Sent to the Governor

  6. 2025-05-20 Texas Legislature Online

    Read 3rd time

  7. 2025-05-20 Texas Legislature Online

    Passed

  8. 2025-05-20 Texas Legislature Online

    Record vote. RV#3016

  9. 2025-05-20 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  10. 2025-05-20 Texas Legislature Online

    House passage reported

  11. 2025-05-20 Texas Legislature Online

    Reported enrolled

  12. 2025-05-19 Texas Legislature Online

    Read 2nd time

  13. 2025-05-19 Texas Legislature Online

    Passed to 3rd reading

  14. 2025-05-19 Texas Legislature Online

    Record vote. RV#2946

  15. 2025-05-19 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  16. 2025-05-16 Texas Legislature Online

    Placed on General State Calendar

  17. 2025-05-14 Texas Legislature Online

    Considered in Calendars

  18. 2025-05-09 Texas Legislature Online

    Committee report sent to Calendars

  19. 2025-05-08 Texas Legislature Online

    Comte report filed with Committee Coordinator

  20. 2025-05-08 Texas Legislature Online

    Committee report distributed

  21. 2025-04-24 Texas Legislature Online

    Considered in formal meeting

  22. 2025-04-24 Texas Legislature Online

    Reported favorably w/o amendment(s)

  23. 2025-04-17 Texas Legislature Online

    Read first time

  24. 2025-04-17 Texas Legislature Online

    Referred to Ways & Means

  25. 2025-03-25 Texas Legislature Online

    Received from the Senate

  26. 2025-03-24 Texas Legislature Online

    Rules suspended-Regular order of business

  27. 2025-03-24 Texas Legislature Online

    Read 2nd time & passed to engrossment

  28. 2025-03-24 Texas Legislature Online

    Vote recorded in Journal

  29. 2025-03-24 Texas Legislature Online

    Three day rule suspended

  30. 2025-03-24 Texas Legislature Online

    Record vote

  31. 2025-03-24 Texas Legislature Online

    Read 3rd time

  32. 2025-03-24 Texas Legislature Online

    Passed

  33. 2025-03-24 Texas Legislature Online

    Record vote

  34. 2025-03-24 Texas Legislature Online

    Reported engrossed

  35. 2025-03-19 Texas Legislature Online

    Co-author authorized

  36. 2025-03-19 Texas Legislature Online

    Placed on intent calendar

  37. 2025-03-17 Texas Legislature Online

    Reported favorably w/o amendments

  38. 2025-03-17 Texas Legislature Online

    Recommended for local & uncontested calendar

  39. 2025-03-17 Texas Legislature Online

    Committee report printed and distributed

  40. 2025-03-13 Texas Legislature Online

    Considered in public hearing

  41. 2025-03-13 Texas Legislature Online

    Vote taken in committee

  42. 2025-03-10 Texas Legislature Online

    Scheduled for public hearing on . . .

  43. 2025-03-10 Texas Legislature Online

    Considered in public hearing

  44. 2025-03-10 Texas Legislature Online

    Testimony taken in committee

  45. 2025-03-10 Texas Legislature Online

    Left pending in committee

  46. 2025-02-03 Texas Legislature Online

    Read first time

  47. 2025-02-03 Texas Legislature Online

    Referred to Local Government

  48. 2024-11-21 Texas Legislature Online

    Received by the Secretary of the Senate

  49. 2024-11-21 Texas Legislature Online

    Filed

Official Summary Text

Relating to the payment of certain ad valorem tax refunds.

Current Bill Text

Read the full stored bill text 
89(R) SB 402 - Enrolled version - Bill Text

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