HB1979 - Relating to the payment of certain ad valorem tax refunds.

  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.