Monitoring the Session

HB 1979

bill requiring a comptroller form for redirected tax refunds

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Mitch LittleRHouse 65

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the payment of certain ad valorem tax refunds.

Caption from analyzed text · version I.

Summary

The form warns about Penal Code penalties for false statements.

The bill changes how property tax refunds get sent when a person asks for them to go to a different address. A person must now use a written form made by the state comptroller, and that form warns that false statements carry penalties under the Penal Code. It touches tax collectors, taxing units, and anyone owed a property tax refund, and it lets a person cancel an address request in writing starting September 1, 2025.

Receipt

The receipt

89R-HB1979 · 2025-01-22

SOLD BY

Rep. Mitch LittleRHouse 65

+ 6 coauthors

ITEM

relating to the payment of certain ad valorem tax refunds.

WHAT IT DOES

The form warns about Penal Code penalties for false statements.

The bill changes how property tax refunds get sent when a person asks for them to go to a different address. A person must now use a written form made by the state comptroller, and that form warns that false statements carry penalties under the Penal Code. It touches tax collectors, taxing units, and anyone owed a property tax refund, and it lets a person cancel an address request in writing starting September 1, 2025.

CHARGES

[ ] NONE FOUND

TOTAL

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 20, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Testimony taken/registration(s) recorded in committee
  7. Left pending in committee
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Mitch Little

Donors

Texas Trial Lawyers Association PAC$170KTexans for Truth and Liberty PAC$110KHillCo PAC$80K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 29, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texas Trial Lawyers Association PAC$169,500.00

Texas Trial Lawyers Association PAC

$169,500.00

Cash
$157,500.00
Paid by others
$12,000.00
Total
$169,500.00
Other filed descriptions $12,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 7, 2024 to Oct 14, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983892, 101006301, 101028846, 101058046, 101067892, 101071829.

Texans for Truth and Liberty PAC$110,000.00

Texans for Truth and Liberty PAC

$110,000.00

Cash
$110,000.00
Paid by others
$0.00
Total
$110,000.00

Also funds 44 other sitting lawmakers.

Derived recipient stock · Jun 24, 2025 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 30, 2025 to Oct 5, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101006301, 101071829.

HillCo PAC$80,000.00

HillCo PAC

$80,000.00

Cash
$80,000.00
Paid by others
$0.00
Total
$80,000.00

Also funds 131 other sitting lawmakers.

Derived recipient stock · Jul 8, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 4, 2025 to Oct 13, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101028846, 101067892, 101071829.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texas Trial Lawyers Association PAC

$169,500.00

Cash
$157,500.00
Paid by others
$12,000.00
Total
$169,500.00
Other filed descriptions $12,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 7, 2024 to Oct 14, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100983892, 101006301, 101028846, 101058046, 101067892, 101071829.

×

Texans for Truth and Liberty PAC

$110,000.00

Cash
$110,000.00
Paid by others
$0.00
Total
$110,000.00

Also funds 44 other sitting lawmakers.

Derived recipient stock · Jun 24, 2025 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 30, 2025 to Oct 5, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101006301, 101071829.

×

HillCo PAC

$80,000.00

Cash
$80,000.00
Paid by others
$0.00
Total
$80,000.00

Also funds 131 other sitting lawmakers.

Derived recipient stock · Jul 8, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 4, 2025 to Oct 13, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101028846, 101067892, 101071829.

Votes

No floor vote loaded for this bill.

Fiscal

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · April 20, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Jan 22, 2025

04/21/2025 H Left pending in committee

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Coauthors
Andy HopperRHouse 64 J. M. LozanoRHouse 43 Will MetcalfRHouse 16 Brent MoneyRHouse 2 Tony TinderholtRHouse 94 Wes VirdellRHouse 53

House committee · Ways & Means · Final status: Died in committee

Companion

SB 402 by Paxton (identical)

Subjects

Taxation--Property-Assessment & Collection

Taxation--Property-State Administration

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 323 words

89R3694 DRS-F

By: Little
H.B. No. 1979

A BILL TO BE ENTITLED

AN ACT

relating to the payment of certain ad valorem tax refunds.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1.071, Tax Code, is amended to read as

follows:

Sec. 1.071. DELIVERY OF REFUND. (a) Except as provided by

Subsection (b), a [ A ] collector or taxing unit required by this

title to deliver a refund to a person shall send the refund to the

person's mailing address as listed on the appraisal roll.

(b) If [ Notwithstanding Subsection (a), if ] a person to whom

a refund is owed files a written request on a form prescribed by the

comptroller with a [ the ] collector or taxing unit before the date

the [ that a ] refund is issued requesting that the refund [ owed to

the person ] be sent to a particular address, the collector or taxing

unit shall send the refund to the address stated on the form [ in the

request ].

(c) The comptroller shall prescribe a form a person may use

to make a request under Subsection (b). The comptroller shall

include on the form a notice of the penalties prescribed by Section

37.10, Penal Code, for making or filing an application containing a

false statement.

(d) A person who files a request with a collector or taxing

unit under Subsection (b) may revoke the request by filing a written

revocation with the collector or taxing unit.

SECTION 2. The change in law made by this Act applies only

to a request filed on or after the effective date of this Act. A

request filed before the effective date of this Act is governed by

the law in effect on the date the request is filed, and the former

law is continued in effect for that purpose.

SECTION 3. This Act takes effect September 1, 2025.