Relating to the payment of certain ad valorem tax refunds.

SB 402 allows Texas property owners to request that their ad valorem (property) tax refunds be mailed to a different address than the one listed on the appraisal roll. Property owners must submit a written request using a form provided by the comptroller before the refund is issued, and the tax collector must then send the refund to the requested address. The bill requires the form to include a warning about penalties for false statements under Texas law. This change applies only to requests filed on or after September 1, 2025, with older requests following prior rules.