By: Shine H.B. No. 1317
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the electronic delivery of certain communications
  required or permitted under the Property Tax Code.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 1, Tax Code, is amended by adding Section
  1.0851 to read as follows:
         Sec. 1.0851.  ELECTRONIC DELIVERY OF COMMUNICATION ELECTION
  (a) Notwithstanding any other provision in this title, a
  communication that is required or permitted by this title to be
  delivered between a tax official and a property owner as defined in
  subsection (o) shall be delivered electronically if the property
  owner elects in writing on a form prescribed by the comptroller to
  exchange communications with the tax official electronically.
         (b)  A tax official shall establish a procedure that allows
  a property owner to make the election described by Subsection (a) of
  this section. The procedure must specify:
               (1)  the manner in which communications 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 confirm the
  delivery of communications.
         (c)  An election under Subsection (a) of this section by a
  property owner remains in effect until rescinded in writing by the
  property owner.
         (d)  A tax official may not charge a fee to accept a
  communication delivered electronically to the official.
         (e)  A tax official may require a property owner who elects
  to exchange communications electronically to provide an e-mail
  address or other relevant electronic communication information.
         (f)  A tax official shall prominently display the
  information necessary for proper electronic delivery of
  communications to the official on:
               (1)  the official's Internet website, if applicable;
  and
               (2)  each communication sent by the official to a
  property owner that person designated by the owner to submit a
  communication to the official.
         (g)  The electronic delivery of any communication by a tax
  official to a property owner is effective on delivery by the tax
  official.
         (h)  The electronic delivery of a communication by a property
  owner to a tax official is timely if the communication 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 is due.
         (j)  A tax official may select the medium, format, content,
  and method to be used by the tax official and a property owner to
  exchange communications electronically from among those prescribed
  by the comptroller under Subsection(n).
         (k)  A property owner who elects to exchange communications
  electronically with a tax official under this section and who has
  not rescinded the election shall notify the tax official of a change
  in the e-mail address provided by the property owner before the
  first April 1 that occurs following the change. If notification is
  not received by the tax official before that date, until
  notification is received, any communications delivered
  electronically to the property owner are considered to be timely
  delivered.
         (l)  An electronic signature that is included in any
  communication delivered electronically under this section is
  considered to be a digital signature for purposes of Section
  2054.060, Government Code, and that section applies to the
  electronic signature.
         (m)  A tax official shall accept and immediately confirm the
  receipt of a communication delivered electronically to the official
  by a property owner.
         (n)  The comptroller by rule shall prescribe acceptable
  application forms, media, formats, content, and methods for the
  electronic delivery of communications under this section. The
  comptroller shall adopt rules for the efficient implementation of
  this section which must be followed by all tax officials.
         (o)  In this section:
               (1)  "Communication" means a notice, rendition,
  application form, completed application, report, filing,
  statement, appraisal review board order, bill, or other item of
  information required or permitted to be delivered under a provision
  of this title.
               (2)  "Property Owner" means the owner of multi-family
  residential, commercial, industrial or utility property and
  includes a person designated by the property owner under Section
  1.111(f)or an attorney for the property owner.
               (3)  "Tax official" means:
                     (A)  a chief appraiser, an appraisal district, an
  appraisal review board, an assessor, a collector, or a taxing unit;
  or
                     (B)  a person designated by a person listed in
  Paragraph (A) to perform a function on behalf of that person.
         SECTION 2.  This Act takes effect January 1, 2024 for
  counties with a population of 120,000 or more, and takes effect
  January 1, 2025 for counties with a population less than 120,000.