Committee hears bills to standardize tax refunds and improve ballot and reporting transparency for local debt

The committee also heard a group of bills relating to tax administration and local fiscal transparency.

Senate Bill 402 would require the comptroller to adopt a uniform form to request that a property tax refund be mailed to a specific address; the sponsor, Senator Paxton, said the standardized form reduces confusion among multiple taxing entities and would streamline refunds. Michael Androw, CPA, testified in favor, saying the measure would clarify procedures for collectors.

Senate Bill 10 23 would require entries on tax‑rate calculation forms to include citations or hyperlinks to source documents so reviewers can verify numbers more easily. County and tax administration representatives suggested publishing the tax roll alongside the calculation form would accomplish the same verification goal with less administrative burden; the committee heard that suggestion.

A trio of related bills (SB 10 24 and SB 10 25 among them) aim to protect voter intent on bond measures and increase ballot transparency. SB 10 24 would prevent a taxing entity from issuing certificates of obligation or tax anticipation notes to finance a project that voters rejected within the prior five years. SB 10 25 would add a clear "this is a tax increase" disclosure to bond ballots for cities, counties and special districts. Supporters said the measures preserve voter control of tax increases; local finance officers and county groups urged careful drafting to avoid unintended limits on legitimate emergency financing or broader municipal needs.

None of these measures were voted; sponsors and staff will continue to refine technical language with stakeholders.