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A BILL TO BE ENTITLED
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AN ACT
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relating to the electronic delivery of certain communications and |
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payments required or permitted under the Property Tax Code; |
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authorizing a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.07(a), Tax Code, is amended to read as |
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follows: |
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(a) An official or agency required by this title to deliver |
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a notice to a property owner may deliver the notice by regular |
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first-class mail, with postage prepaid, unless this section or |
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another provision of this title requires or authorizes a different |
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method of delivery [or the parties agree that the notice must be |
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delivered as provided by Section 1.085 or 1.086]. |
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SECTION 2. The heading to Section 1.085, Tax Code, is |
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amended to read as follows: |
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Sec. 1.085. ELECTRONIC DELIVERY OF COMMUNICATION OR PAYMENT |
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[IN ELECTRONIC FORMAT]. |
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SECTION 3. Section 1.085, Tax Code, is amended by amending |
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Subsections (a), (d), (e), (f), (i), and (j) and adding Subsections |
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(a-1), (a-2), (a-3), (a-4), (a-5), (a-6), (d-1), and (n) to read as |
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follows: |
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(a) In this section: |
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(1) "Communication" means a notice, rendition, |
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application form, completed application, report, filing, |
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statement, bill, or other item of information required or permitted |
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to be delivered under a provision of this title. |
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(2) "Tax official" means: |
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(A) a chief appraiser, an appraisal district, an |
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appraisal review board, an assessor, a collector, or a taxing unit; |
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or |
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(B) a person designated by a person listed in |
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Paragraph (A) to perform a function on behalf of that person. |
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(a-1) Notwithstanding any other provision in this title, a |
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communication or payment [and except as provided by this section, |
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any notice, rendition, application form, or completed application, |
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or information requested under Section 41.461(a)(2),] that is |
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required or permitted by this title to be delivered between a tax |
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official [chief appraiser, an appraisal district, an appraisal |
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review board, or any combination of those persons] and a property |
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owner or a person designated by a property owner under Section |
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1.111(f) shall [may] be delivered electronically [in an electronic |
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format] if the property owner or person designated by the owner |
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elects to exchange communications and payments with the tax |
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official electronically under Subsection (a-2) of [chief appraiser |
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and the property owner or person designated by the owner agree |
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under] this section. |
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(a-2) A tax official shall establish a procedure that allows |
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a property owner or a person designated by a property owner under |
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Section 1.111(f) to make the election described by Subsection (a-1) |
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of this section. The procedure must specify: |
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(1) the manner in which communications and payments |
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will be exchanged between the official and the property owner or |
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person designated by the owner; and |
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(2) the method that will be used to confirm the |
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delivery of communications and payments. |
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(a-3) An election under Subsection (a-2) of this section by |
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a property owner or a person designated by a property owner under |
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Section 1.111(f) remains in effect until rescinded in writing by |
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the property owner or person designated by the owner. |
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(a-4) Except for a communication delivered by e-mail, a tax |
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official may charge a reasonable convenience fee to accept a |
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communication or payment delivered electronically to the official. |
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(a-5) A tax official may require a property owner or a |
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person designated by a property owner under Section 1.111(f) who |
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elects to exchange communications and payments electronically to |
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provide: |
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(1) an e-mail address; and |
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(2) a financial account number. |
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(a-6) A tax official shall prominently display the |
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information necessary for proper electronic delivery of |
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communications and payments to the official on: |
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(1) the official's Internet website, if applicable; |
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and |
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(2) each communication sent by the official to a |
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property owner or a person designated by a property owner under |
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Section 1.111(f) that requires the property owner or person |
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designated by the owner to submit a communication or payment to the |
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official. |
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(d) The electronic [Unless otherwise provided by an |
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agreement, the] delivery of any communication or payment by a tax |
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official to a property owner or a person designated by a property |
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owner under Section 1.111(f) [information in an electronic format] |
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is effective on delivery [receipt] by the tax official [a chief |
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appraiser, an appraisal district, an appraisal review board, a |
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property owner, or a person designated by a property owner. An |
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agreement entered into under this section remains in effect until |
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rescinded in writing by the property owner or person designated by |
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the owner]. |
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(d-1) The electronic delivery of a communication or payment |
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by a property owner or a person designated by a property owner under |
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Section 1.111(f) to a tax official is timely if the communication or |
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payment is: |
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(1) addressed to the correct delivery portal or |
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electronic delivery system; and |
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(2) sent or uploaded on or before the date on which the |
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communication or payment is due. |
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(e) The comptroller by rule[: |
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[(1)] shall prescribe acceptable media, formats, |
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content, and methods for the electronic delivery of communications |
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and payments under this section [transmission of notices required |
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by Section 25.19; and |
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[(2) may prescribe acceptable media, formats, |
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content, and methods for the electronic transmission of other |
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notices, renditions, and applications]. |
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(f) A tax official [In an agreement entered into under this |
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section, a chief appraiser] may select the medium, format, content, |
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and method to be used by the tax official and a property owner or a |
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person designated by a property owner under Section 1.111(f) to |
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exchange communications or payments electronically [appraisal |
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district] from among those prescribed by the comptroller under |
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Subsection (e). [If the comptroller has not prescribed the media, |
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format, content, and method applicable to the communication, the |
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chief appraiser may determine the medium, format, content, and |
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method to be used.] |
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(i) A property owner or a person designated by the property |
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owner under Section 1.111(f) who elects to exchange communications |
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and payments electronically with a tax official [enters into an |
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agreement] under this section and who [that] has not [been] |
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rescinded the election shall notify the tax official [appraisal |
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district] of a change in the e-mail [electronic mail] address |
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provided by the property owner or person designated by the owner |
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[specified in the agreement] before the first April 1 that occurs |
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following the change. If notification is not received by the tax |
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official [appraisal district] before that date, until notification |
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is received, any communications or payments [notices] delivered |
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electronically [under the agreement] to the property owner or |
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person designated by the owner are considered to be timely |
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delivered. |
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(j) An electronic signature that is included in any |
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communication or payment delivered electronically under this |
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section is [notice, rendition, application form, or completed |
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application subject to an agreement under this section and that is |
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required by Chapters 11, 22, 23, 24, 25, 26, and 41 shall be] |
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considered to be a digital signature for purposes of Section |
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2054.060, Government Code, and that section applies to the |
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electronic signature. |
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(n) A tax official shall accept and immediately confirm the |
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receipt of a communication or payment delivered electronically to |
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the official by a property owner or a person designated by the |
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property owner under Section 1.111(f). |
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SECTION 4. Section 25.192(d), Tax Code, is amended to read |
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as follows: |
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(d) The [If a property owner has elected to receive notices |
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by e-mail as provided by Section 1.086, the] notice required by this |
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section must be sent [in that manner] separately from any other |
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notice sent to the property owner by the chief appraiser. |
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SECTION 5. Section 25.193(b), Tax Code, is amended to read |
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as follows: |
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(b) The [If a property owner has elected to receive notices |
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by e-mail as provided by Section 1.086, for property described by |
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that section, the] notice required by this section must be sent [in |
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that manner] regardless of whether the information was also |
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included in a notice under Section 25.19 and must be sent separately |
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from any other notice sent to the property owner by the chief |
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appraiser. |
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SECTION 6. Section 41.461(c), Tax Code, is amended to read |
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as follows: |
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(c) A chief appraiser shall deliver information requested |
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by a property owner or the agent of the owner under Subsection |
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(a)(2): |
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(1) by regular first-class mail, deposited in the |
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United States mail, postage prepaid, and addressed to the property |
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owner or agent at the address provided in the request for the |
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information; |
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(2) electronically, if the property owner or agent of |
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the owner has elected to receive electronic communications from the |
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chief appraiser [in an electronic format as provided by an |
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agreement] under Section 1.085; or |
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(3) subject to Subsection (d), by referring the |
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property owner or the agent of the owner to a secure Internet |
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website with user registration and authentication or to the exact |
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Internet location or uniform resource locator (URL) address on an |
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Internet website maintained by the appraisal district on which the |
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requested information is identifiable and readily available. |
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SECTION 7. The following provisions of the Tax Code are |
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repealed: |
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(1) Sections 1.085(b), (c), (g), (h), (k), (l), and |
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(m); |
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(2) Section 1.086; and |
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(3) Section 41.46(e). |
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SECTION 8. The changes in law made by this Act apply only to |
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a tax year that begins on or after the effective date of this Act. |
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SECTION 9. This Act takes effect January 1, 2023. |