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A BILL TO BE ENTITLED
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AN ACT
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relating to the electronic payments required or permitted under the |
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Property Tax Code; authorizing a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 31, Tax Code, is amended by |
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adding Section 31.011 to read as follows: |
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Sec. 31.011. FORMATS FOR PAYMENT OF TAXES |
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(a) A property owner as defined herein may elect to make a |
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tax payment as provided under this section. |
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(b) 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) |
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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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(c) An election under Subsection (a) of this section by a |
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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Section 1.111(f) remains in effect until rescinded in writing by |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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(d) 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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(e) A tax official may require a property owner or a person |
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designated by a property owner under Section 1.111(f) who elects to |
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exchange payments electronically to provide: |
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(1) an e-mail address; and |
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(2) a financial account number. |
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(f) A tax official shall prominently display the |
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information necessary for proper electronic delivery payments to |
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the official on the official's Internet website. |
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(g) The electronic delivery of a payment by a property owner |
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or a person designated by a property owner under Section 1.111(f) |
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to a tax official is timely if the communication or 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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(h) A tax official 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 payments electronically from among those prescribed by the |
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comptroller under Subsection (e). |
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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 payments electronically |
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with a tax official under this section and who has not rescinded the |
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election shall notify the tax official of a change in the e-mail |
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address provided by the property owner or person designated by the |
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owner before the first April 1 that occurs following the change. If |
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notification is not received by the tax official before that date, |
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until notification is received, any payments delivered |
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electronically to the property owner or person designated by the |
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owner are considered to be timely delivered. |
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(j) An electronic signature that is included in any payment |
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delivered electronically under this section is considered to be a |
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digital signature for purposes of Section 2054.060, Government |
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Code, and that section applies to the electronic signature. |
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(k) 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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(l) Payment of a tax bill may be made at the property owners |
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discretion by electronic funds transfer (EFT). Electronic funds |
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transfer includes automated clearinghouse payments, credit or |
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debit card payments, eCheck payments and wire transfer. |
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(m) If a property owner elects the use of automated clearing |
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house payments the tax collector shall provide the property owner |
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with the following information: |
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(n) the taxing unit's bank routing number, |
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(ii) the taxing unit's checking account number, |
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(iii) a current W-9 Form, |
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(iv) that tax collector name matches name on the bank |
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account, |
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(v) a valid remittance email address to taxpayer for receipt |
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of payment details, |
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(vi) confirmation to property owner of payment received |
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(receipt) to designated email address provided by taxpayer, |
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(vii) posting on the property owners account of the date of |
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the automated clearinghouse payment, |
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(viii) notification to taxpayer of any changes to financial |
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institution information (routing/account numbers) and/or email |
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address changes to the earlier of within 45 days of when changes are |
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made or at least 60 days prior to expected tax payment due date. |
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(ix) information of the fee per transaction not per account |
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to be charged which shall be a flat fee no more than necessary to |
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cover costs. |
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(o) The comptroller by rule shall prescribe acceptable |
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media, formats, content, forms and methods for the electronic |
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delivery payments under this section. |
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(p) A property owner for purposes of this section is the |
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owner of residential, multi-family, commercial, industrial and |
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utility property |
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SECTION 2. This Act takes effect January 1, 2024 for |
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counties with a population of 120,000 or more, and takes effect |
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January 1, 2025 for counties with a population less than 120,000. |