According to the Legislative Budget Board (LBB), SB 402 is not expected to have any significant fiscal impact on the state government or local governments. The bill primarily modifies the process by which ad valorem tax refunds are delivered, allowing taxpayers to request an alternative mailing address for their refunds. The Texas Comptroller is tasked with prescribing the necessary form to facilitate this process, but no substantial costs are anticipated as a result.

For local governments, the bill does not impose any new fiscal burdens, as tax collectors and taxing units will continue processing refunds as usual, with the only change being the option for taxpayers to direct where their refund is sent. Because the implementation relies on an optional administrative process rather than a mandated overhaul of tax collection systems, there are no anticipated costs or revenue losses at the local level.

Overall, SB 402 is a low-cost administrative reform that enhances taxpayer convenience without imposing financial burdens on government agencies.

SB 402 is a practical and necessary administrative improvement that enhances taxpayer rights without imposing significant costs on the state or local governments. The bill clarifies and standardizes the process by which property tax refunds can be delivered to an address specified by the taxpayer, resolving inconsistencies between Section 1.071 and Section 42.43 of the Texas Tax Code. By requiring the Texas Comptroller to prescribe a standardized form, SB 402 ensures uniformity and reduces the risk of errors in refund processing.

From a liberty-based policy perspective, the bill strengthens individual property rights by giving taxpayers more control over the receipt of their refunds. It also promotes government efficiency and accountability without expanding regulatory authority. Furthermore, the Legislative Budget Board’s fiscal analysis confirms that SB 402 will not impose significant financial burdens on the state or local taxing entities. The absence of additional rulemaking authority also ensures that no new bureaucratic barriers are created.

Given that SB 402 enhances individual liberty, reinforces private property rights, and streamlines an existing government process without increasing costs or regulations, it aligns well with principles of limited government and taxpayer empowerment. Therefore, Texas Policy Research recommends that lawmakers vote YES on SB 402.

• HB 1979 (Same As)