Relating to the payment of certain ad valorem tax refunds.

HB 1979 allows property taxpayers to request that their ad valorem (property) tax refunds be mailed to an address different from the one listed on the appraisal roll. Taxpayers must submit a written request using a form prescribed by the comptroller, which includes a warning about penalties for false statements. Taxpayers can also revoke such requests in writing. The law applies only to requests filed on or after September 1, 2025, with prior requests governed by existing rules.