TX HB1979

Requires ad valorem tax refunds to be sent to the property owner's mailing address as listed on the appraisal roll, unless an alternative address request is filed

Mandates that requests to send refunds to an alternative address must be submitted on a comptroller-prescribed form before the refund is issued

Requires the comptroller to create a standardized form for alternative address requests that includes notice of criminal penalties under Penal Code Section 37.10 for making false statements

Allows property owners to revoke their alternative address request by filing a written revocation with the collector or taxing unit

Takes effect September 1, 2025, and applies only to requests filed on or after that date