TX SB402

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

Allows property owners to request refunds be sent to a different address by filing a comptroller-prescribed form with the tax collector or taxing unit before the refund is issued

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

Permits property owners to revoke an alternate 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