McLennan County tax collector reports $78,000 in unclaimed refunds; cites AG guidance on disposition

McLennan County's tax office briefed Commissioners Court on May 19 about dozens of unclaimed property-tax refunds that, after statutory reclamation periods and required notifications, will be escheated to the county general fund under applicable law, the tax collector said.

"We have 437 accounts that have unclaimed refunds," Randy Riggs, who identified himself as the county tax collector, told the court. He said the tax office had sent notice letters and that an Attorney General opinion—read into the discussion—indicates unclaimed overpayments that remain unclaimed after the statutory reclamation period may be transferred to the county general fund under Article VIII, Section 9 of the Texas Constitution and Property Tax Code §31.11.

Riggs said the tax office will present a check to the treasurer's office for $78,000 representing the amounts eligible for transfer at this time. He also cautioned that the unclaimed totals include funds collected for many taxing entities; if taxpayers later claim refunds within any allowed extension, the funds would be returned according to law. Riggs noted one long-unclaimed account represents a substantial portion of a larger aggregate total his office cited (he referenced roughly $700,000 aggregated across accounts, with one account comprising more than half of that figure).

The court was briefed that the governing body may extend the deadline for an individual claim on a showing of good cause, but in most instances the county will follow the law and transfer unclaimed funds. Commissioners accepted the report for the record; no further action was required at the meeting.