By: Paxton S.B. No. 1413
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the electronic delivery of certain communications and
  payments required or permitted under the Property Tax Code;
  authorizing a fee.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1.07(a), Tax Code, is amended to read as
  follows:
         (a)  An official or agency required by this title to deliver
  a notice to a property owner may deliver the notice by regular
  first-class mail, with postage prepaid, unless this section or
  another provision of this title requires or authorizes a different
  method of delivery [or the parties agree that the notice must be
  delivered as provided by Section 1.085 or 1.086].
         SECTION 2.  The heading to Section 1.085, Tax Code, is
  amended to read as follows:
         Sec. 1.085.  ELECTRONIC DELIVERY OF COMMUNICATION OR PAYMENT
  [IN ELECTRONIC FORMAT].
         SECTION 3.  Section 1.085, Tax Code, is amended by amending
  Subsections (a), (d), (e), (f), (h), (i), (j), and (l) and adding
  Subsections (a-1), (a-2), (a-3), (a-4), (a-5), (a-6), (d-1), (n),
  and (o) to read as follows:
         (a)  In this section:
               (1)  "Communication" means a notice, rendition,
  application form, completed application, report, filing,
  statement, bill, or other item of information required or permitted
  to be delivered under a provision of this title.
               (2)  "Tax official" means a chief appraiser, an
  appraisal district, an appraisal review board, an assessor, a
  collector, or a taxing unit.
         (a-1)  Notwithstanding any other provision in this title, a
  communication or payment [and except as provided by this section,
  any notice, rendition, application form, or completed application,
  or information requested under Section 41.461(a)(2),] that is
  required or permitted by this title to be delivered between a tax
  official [chief appraiser, an appraisal district, an appraisal
  review board, or any combination of those persons] and a property
  owner or a person designated by a property owner under Section
  1.111(f) shall [may] be delivered electronically [in an electronic
  format] if the property owner or person designated by the owner
  elects to exchange communications and payments with the tax
  official electronically under Subsection (a-2) of [chief appraiser
  and the property owner or person designated by the owner agree
  under] this section.
         (a-2)  A tax official shall establish a procedure that allows
  a property owner or a person designated by a property owner under
  Section 1.111(f) to make the election described by Subsection (a-1)
  of this section.  The procedure must specify:
               (1)  the manner in which communications and payments
  will be exchanged between the official and the property owner or
  person designated by the owner; and
               (2)  the method that will be used to:
                     (A)  protect the security of communications and
  payments; and
                     (B)  confirm the delivery of communications and
  payments.
         (a-3)  An election under Subsection (a-2) of this section by
  a property owner or a person designated by a property owner under
  Section 1.111(f) remains in effect until rescinded in writing by
  the property owner or person designated by the owner.
         (a-4)  Except for a communication delivered by e-mail, a tax
  official may charge a reasonable convenience fee to accept a
  communication or payment delivered electronically to the official.
         (a-5)  A tax official may require a property owner or a
  person designated by a property owner under Section 1.111(f) who
  elects to exchange communications and payments electronically to
  provide:
               (1)  an e-mail address; and
               (2)  a financial account number.
         (a-6)  A tax official shall prominently display the
  information necessary for proper electronic delivery of
  communications and payments to the official on:
               (1)  the official's Internet website, if applicable;
  and
               (2)  each communication sent by the official to a
  property owner or a person designated by a property owner under
  Section 1.111(f) that requires the property owner or person
  designated by the owner to submit a communication or payment to the
  official.
         (d)  The [Unless otherwise provided by an agreement, the]
  electronic delivery of any communication or payment by a tax
  official to a property owner or a person designated by a property
  owner under Section 1.111(f) [information in an electronic format]
  is effective on receipt by the [a chief appraiser, an appraisal
  district, an appraisal review board, a] property owner[,] or [a]
  person designated by the [a property] owner.  [An agreement entered
  into under this section remains in effect until rescinded in
  writing by the property owner or person designated by the owner.]
         (d-1)  The electronic delivery of a communication or payment
  by a property owner or a person designated by a property owner under
  Section 1.111(f) to a tax official is timely if the communication or
  payment is:
               (1)  addressed to the correct delivery portal or
  electronic delivery system; and
               (2)  sent or uploaded on or before the date on which the
  communication or payment is due.
         (e)  The comptroller by rule[:
               [(1)]  shall prescribe acceptable media, formats,
  content, and methods for the electronic delivery of communications
  and payments under this section [transmission of notices required
  by Section 25.19; and
               [(2)  may prescribe acceptable media, formats,
  content, and methods for the electronic transmission of other
  notices, renditions, and applications].
         (f)  A tax official [In an agreement entered into under this
  section, a chief appraiser] may select the medium, format, content,
  and method to be used by the tax official and a property owner or a
  person designated by a property owner under Section 1.111(f) to
  exchange communications or payments electronically [appraisal
  district] from among those prescribed by the comptroller under
  Subsection (e). [If the comptroller has not prescribed the media,
  format, content, and method applicable to the communication, the
  chief appraiser may determine the medium, format, content, and
  method to be used.]
         (h)  A tax official [This subsection applies to the chief
  appraiser of an appraisal district only if the appraisal district
  is located in a county described by Subsection (g) or the chief
  appraiser has decided to authorize electronic communication under
  this section and the appraisal district has implemented a system
  that allows such communication. The chief appraiser] shall provide
  notice regarding the availability of [agreement forms authorizing]
  electronic delivery of communications and payments [communication]
  under this section.  The tax official [chief appraiser] shall
  provide the notice by:
               (1)  publishing a notice in a newspaper having general
  circulation in the appraisal district or taxing unit, as
  applicable, at least once on or before February 1 of each year that
  includes the words "Notice of Availability of Electronic Delivery
  of Communications and Payments"; or
               (2)  delivering notice of the availability of
  electronic delivery of communications and payments [the agreement
  form] on or before February 1, or as soon as practicable after that
  date, to each owner of property shown on the certified appraisal
  roll of the appraisal district or taxing unit, as applicable, for
  the preceding tax year and on or before February 1 of each
  subsequent year, or as soon as practicable after that date, to each
  new owner of property shown on the certified appraisal roll of the
  appraisal district or taxing unit, as applicable, for the preceding
  tax year.
         (i)  A property owner or a person designated by the property
  owner under Section 1.111(f) who elects to exchange communications
  and payments electronically with a tax official [enters into an
  agreement] under this section and who [that] has not [been]
  rescinded the election shall notify the tax official [appraisal
  district] of a change in the e-mail [electronic mail] address
  provided by the property owner or person designated by the owner
  [specified in the agreement] before the first April 1 that occurs
  following the change.  If notification is not received by the tax
  official [appraisal district] before that date, until notification
  is received, any communications or payments [notices] delivered
  electronically [under the agreement] to the property owner or
  person designated by the owner are considered to be timely
  delivered.
         (j)  An electronic signature that is included in any
  communication or payment delivered electronically under this
  section is [notice, rendition, application form, or completed
  application subject to an agreement under this section and that is
  required by Chapters 11, 22, 23, 24, 25, 26, and 41 shall be]
  considered to be a digital signature for purposes of Section
  2054.060, Government Code, and that section applies to the
  electronic signature.
         (l)  A tax official [Unless the chief appraiser and the
  property owner or person designated by the owner agree otherwise
  under Subsection (b), the chief appraiser, appraisal district, or
  appraisal review board] shall electronically deliver a
  communication or payment [notice electronically] in a manner that
  allows for confirmation of receipt by the property owner or the
  person designated by the owner under Section 1.111(f), such as
  e-mail [electronic mail].  If confirmation of receipt of a
  communication is not received by the 30th day following the date the
  communication is electronically [electronic notice is] delivered,
  the tax official [chief appraiser, appraisal district, or appraisal
  review board, as applicable,] shall deliver the communication
  [notice] to the property owner or the person designated by the owner
  in the manner provided by Section 1.07.  If confirmation of receipt
  of a payment is not received by the 30th day following the date the
  payment is electronically delivered, the tax official shall notify
  the property owner or the person designated by the owner,
  electronically or by mail, of the tax official's attempt to deliver
  the payment electronically.
         (n)  A tax official shall accept and immediately confirm the
  receipt of a communication or payment delivered electronically to
  the official by a property owner or a person designated by the
  property owner under Section 1.111(f).
         (o)  A tax official is not required to comply with this
  section if the tax official is:
               (1)  an appraisal district established in a county with
  a population of less than 25,000;
               (2)  the chief appraiser of or the appraisal review
  board established for an appraisal district described by
  Subdivision (1);
               (3)  a county with a population of less than 25,000;
               (4)  a taxing unit other than a county that is wholly
  located in one or more counties each of which has a population of
  less than 25,000; or
               (5)  an assessor or collector for a taxing unit
  described by Subdivision (3) or (4).
         SECTION 4.  Section 25.192(d), Tax Code, is amended to read
  as follows:
         (d)  The [If a property owner has elected to receive notices
  by e-mail as provided by Section 1.086, the] notice required by this
  section must be sent [in that manner] separately from any other
  notice sent to the property owner by the chief appraiser.
         SECTION 5.  Section 25.193(b), Tax Code, is amended to read
  as follows:
         (b)  The [If a property owner has elected to receive notices
  by e-mail as provided by Section 1.086, for property described by
  that section, the] notice required by this section must be sent [in
  that manner] regardless of whether the information was also
  included in a notice under Section 25.19 and must be sent separately
  from any other notice sent to the property owner by the chief
  appraiser.
         SECTION 6.  Section 41.461(c), Tax Code, is amended to read
  as follows:
         (c)  A chief appraiser shall deliver information requested
  by a property owner or the agent of the owner under Subsection
  (a)(2):
               (1)  by regular first-class mail, deposited in the
  United States mail, postage prepaid, and addressed to the property
  owner or agent at the address provided in the request for the
  information;
               (2)  electronically, if the property owner or agent of
  the owner has elected to receive electronic communications from the
  chief appraiser [in an electronic format as provided by an
  agreement] under Section 1.085; or
               (3)  subject to Subsection (d), by referring the
  property owner or the agent of the owner to a secure Internet
  website with user registration and authentication or to the exact
  Internet location or uniform resource locator (URL) address on an
  Internet website maintained by the appraisal district on which the
  requested information is identifiable and readily available.
         SECTION 7.  The following provisions of the Tax Code are
  repealed:
               (1)  Sections 1.085(b), (c), (g), (k), and (m);
               (2)  Section 1.086; and
               (3)  Section 41.46(e).
         SECTION 8.  The changes in law made by this Act apply
  beginning with the 2022 tax year.
         SECTION 9.  This Act takes effect September 1, 2021.