S.B. 1833 78(R)    BILL ANALYSIS


S.B. 1833
By: Staples
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND AND PURPOSE 

Currently, state law does not specify that electronic communications can
be made between a 
taxpayer and appraisal districts, taxing units, or other tax officials.
Technological advances have 
made electronic exchange of information between governmental entities and
taxpayers more 
advanced and safe than ever before. S.B. 1833 allows for the electronic
exchange of 
information between certain governmental agencies and taxpayers. Requires
the comptroller to 
prescribe acceptable media, formats, and methods for exchange of
electronic information for 
notices, renditions, and applications. To ensure that smaller local
governments have adequate 
time to make any necessary upgrades, counties with a population less than
500,000 will have 
until January 1, 2006, to comply with this section.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency, or
institution. 

ANALYSIS

SECTION 1. Amends Section 1.085, Tax Code, by amending Subsection (b) and
adding 
Subsections (e) and (f), as follows:

 (b) Requires an agreement between a chief appraiser and a property owner
to 
 meet certain requirements, including specifying the means for protecting
the 
 security of a communication and the e-mail address of the property owner
and for 
 confirming delivery of the communication.

 (e) Requires the comptroller by rule to prescribe acceptable media,
formats, 
 content, and methods for the exchange of electronic information for
notices 
 required by Section 25.19 of this code and authorizes the comptroller to
prescribe 
 acceptable media, formats, and methods for the exchange of electronic
 information for other notices, renditions, and applications. Authorizes
the chief 
 appraiser, in an agreement entered pursuant to this section, to select
the medium, 
 format, and method to be used in the appraisal district from those
prescribed by 
 the comptroller.

 (f) Provides that notwithstanding the provisions of Subsection (a), if a
property 
 owner having 25 or more accounts requests an agreement for delivery of the
 notice required by Section 25.19 of this code in an electronic format,
the chief 
 appraiser is required to enter into the agreement and to deliver the
notices in the 
 electronic medium, format, and method prescribed by Subsection (e).

SECTION 2. Amends Section 1.09, Tax Code, to make a conforming change.

SECTION 3.     (a) Effective date: except as provided by Subsection (b),
January 1, 2005. Makes 
  application of this Act prospective.

(b) Provides that in a county with a population of 500,000 or less, this
Act takes effect January 1, 2006, and applies to an agreement between a
chief appraiser and property owner entered into on or after that date. 

EFFECTIVE DATE

January 1, 2006.