The bill would amend the Property Tax Code to allow electronic delivery of any communication as defined in the bill, or a payment that is required or permitted to be delivered by registered mail, certified mail, certified mail with return receipt requested, regular first-class mail, or regular mail. The bill specifies electronic delivery would not apply to a court proceeding for which another law or Texas Rules of Civil Procedure prescribes a different delivery method.
The bill would define "tax official" to mean the Comptroller, a chief appraiser, an appraisal district, an appraisal review board, an assessor, a collector, or a taxing unit. The bill would require a tax official to deliver a communication or payment electronically. The tax official would be required to notify a property owner or their agent of the electronic communication requirement and the property owner, by written request, could opt out and choose to receive communications or payments by mail or enter into an agreement specifying the preferred delivery method. The bill specifies other instances when a communication or payment is to be delivered by mail.
The bill would allow the Comptroller by rule to develop and maintain a centralized system for administering electronic delivery of communications and payments between a tax official and property owner or their agent. The bill allows the Comptroller to charge a reasonable convenience fee for use of the system.
The bill would repeal current provisions regarding electronic notices and makes other conforming amendments.