88R3210 DRS-F
 
  By: Bettencourt, et al. S.B. No. 1487
 
 
 
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.  Section 1.07(a), Tax Code, is amended to read as
  follows:
         (a)  An official or agency required by this title to deliver
  a notice to a property owner may deliver the notice by regular
  first-class mail, with postage prepaid, unless this section or
  another provision of this title requires or authorizes a different
  method of delivery [or the parties agree that the notice must be
  delivered as provided by Section 1.085 or 1.086].
         SECTION 2.  The heading to Section 1.085, Tax Code, is
  amended to read as follows:
         Sec. 1.085.  ELECTRONIC DELIVERY OF COMMUNICATION [IN
  ELECTRONIC FORMAT].
         SECTION 3.  Section 1.085, Tax Code, is amended by amending
  Subsections (a), (d), (e), (f), (i),  and (j) and adding Subsections
  (a-1), (a-2), (a-3), (a-4), (a-5), (a-6), (d-1), and (n) to read as
  follows:
         (a)  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)  "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.
         (a-1)  Notwithstanding any other provision in this title, a
  communication [and except as provided by this section, any notice,
  rendition, application form, or completed application, or
  information requested under Section 41.461(a)(2),] that is
  required or permitted by this title to be delivered between a tax
  official [chief appraiser, an appraisal district, an appraisal
  review board, or any combination of those persons] and a property
  owner or a person designated by a property owner under Section
  1.111(f) shall [may] be delivered electronically [in an electronic
  format] if the property owner or person designated by the owner
  elects to exchange communications with the tax official
  electronically under Subsection (a-2) of [chief appraiser and the
  property owner or person designated by the owner agree under] this
  section.
         (a-2)  A tax official shall establish a procedure that allows
  a property owner or a person designated by a property owner under
  Section 1.111(f) to make the election described by Subsection (a-1)
  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.
         (a-3)  An election described by Subsection (a-1) of this
  section by a property owner or a person designated by a property
  owner under Section 1.111(f) must be made in writing on a form
  prescribed by the comptroller for that purpose and remains in
  effect until rescinded in writing by the property owner or person
  designated by the owner.
         (a-4)  A tax official may not charge a fee to accept a
  communication delivered electronically to the official.
         (a-5)  A tax official may require a property owner or a
  person designated by a property owner under Section 1.111(f) who
  elects to exchange communications electronically to provide:
               (1)  an e-mail address; and
               (2)  other information necessary for the exchange of
  communications.
         (a-6)  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 or a person designated by a property owner under
  Section 1.111(f) that requires the property owner or person
  designated by the owner to submit a communication to the official.
         (d)  The electronic [Unless otherwise provided by an
  agreement, the] delivery of any communication by a tax official to a
  property owner or a person designated by a property owner under
  Section 1.111(f) [information in an electronic format] is effective
  on delivery [receipt] by the tax official [a chief appraiser, an
  appraisal district, an appraisal review board, a property owner, or
  a person designated by a property owner. An agreement entered into
  under this section remains in effect until rescinded in writing by
  the property owner or person designated by the owner].
         (d-1)  The electronic delivery of a communication by a
  property owner or a person designated by a property owner under
  Section 1.111(f) 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.
         (e)  The comptroller by rule[:
               [(1)]  shall prescribe acceptable media, formats,
  content, and methods for the electronic delivery of communications
  under this section and adopt guidelines for the implementation of
  this section by tax officials [transmission of notices required by
  Section 25.19; and
               [(2)  may prescribe acceptable media, formats,
  content, and methods for the electronic transmission of other
  notices, renditions, and applications].
         (f)  A tax official [In an agreement entered into under this
  section, a chief appraiser] may select the medium, format, content,
  and method to be used by the tax official and a property owner or a
  person designated by a property owner under Section 1.111(f) to
  exchange communications electronically [appraisal district] from
  among those prescribed by the comptroller under Subsection (e). [If
  the comptroller has not prescribed the media, format, content, and
  method applicable to the communication, the chief appraiser may
  determine the medium, format, content, and method to be used.]
         (i)  A property owner or a person designated by the property
  owner under Section 1.111(f) who elects to exchange communications
  electronically with a tax official [enters into an agreement] under
  this section and who [that] has not [been] rescinded the election
  shall notify the tax official [appraisal district] of a change in
  the e-mail [electronic mail] address provided by the property owner
  or person designated by the owner [specified in the agreement]
  before the first April 1 that occurs following the change.  If
  notification is not received by the tax official [appraisal
  district] before that date, until notification is received, any
  communications [notices] delivered electronically [under the
  agreement] to the property owner or person designated by the owner
  are considered to be timely delivered.
         (j)  An electronic signature that is included in any
  communication delivered electronically under this section is
  [notice, rendition, application form, or completed application
  subject to an agreement under this section and that is required by
  Chapters 11, 22, 23, 24, 25, 26, and 41 shall be] considered to be a
  digital signature for purposes of Section 2054.060, Government
  Code, and that section applies to the electronic signature.
         (n)  A tax official shall accept and immediately confirm the
  receipt of a communication delivered electronically to the official
  by a property owner or a person designated by the property owner
  under Section 1.111(f).
         SECTION 4.  Section 25.192(d), Tax Code, is amended to read
  as follows:
         (d)  The [If a property owner has elected to receive notices
  by e-mail as provided by Section 1.086, the] notice required by this
  section must be sent [in that manner] separately from any other
  notice sent to the property owner by the chief appraiser.
         SECTION 5.  Section 25.193(b), Tax Code, is amended to read
  as follows:
         (b)  The [If a property owner has elected to receive notices
  by e-mail as provided by Section 1.086, the] notice required by this
  section must be sent [in that manner] regardless of whether the
  information was also included in a notice under Section 25.19 and
  must be sent separately from any other notice sent to the property
  owner by the chief appraiser.
         SECTION 6.  Section 41.461(c), Tax Code, is amended to read
  as follows:
         (c)  A chief appraiser shall deliver information requested
  by a property owner or the agent of the owner under Subsection
  (a)(2):
               (1)  by regular first-class mail, deposited in the
  United States mail, postage prepaid, and addressed to the property
  owner or agent at the address provided in the request for the
  information;
               (2)  electronically, if the property owner or agent of
  the owner has elected to receive electronic communications from the
  chief appraiser [in an electronic format as provided by an
  agreement] under Section 1.085; or
               (3)  subject to Subsection (d), by referring the
  property owner or the agent of the owner to a secure Internet
  website with user registration and authentication or to the exact
  Internet location or uniform resource locator (URL) address on an
  Internet website maintained by the appraisal district on which the
  requested information is identifiable and readily available.
         SECTION 7.  Section 41.47(d-1), Tax Code, is amended to read
  as follows:
         (d-1)  This subsection applies only to an appraisal district
  established in a county with a population of 120,000 or more. The
  requirements of this subsection are in addition to the requirements
  of Subsection (d).  On written request submitted to the chief
  appraiser, the chief appraiser shall deliver by e-mail, in the
  manner provided by this subsection, a copy of the notice of issuance
  of the order and a copy of the order required by Subsection (d) if
  the chief appraiser is not otherwise required to deliver the notice
  and order electronically [property subject to the order is not the
  subject of an agreement] under Section 1.085. A request under this
  subsection may be submitted only by the property owner whose
  property is subject to the protest for which the order is issued, an
  attorney representing the property owner, or an individual
  designated by the property owner under Section 1.111. A person may
  include in a single request more than one property owned by the same
  property owner or multiple properties owned by multiple property
  owners. A person may submit more than one request.  A person
  submitting a request must indicate in the request that the chief
  appraiser must make the delivery to the property owner, an attorney
  representing the property owner, an individual designated by the
  property owner under Section 1.111, or a combination of those
  persons. A person must submit a request before the protest hearing
  relating to each property included in the request. The chief
  appraiser shall deliver, as provided by this subsection, a copy of
  the notice of issuance of the order and a copy of the order required
  by Subsection (d) not later than the 21st day after the date the
  appraisal review board issues the order.
         SECTION 8.  The following provisions of the Tax Code are
  repealed:
               (1)  Sections 1.085(b), (c), (g), (h), (k), (l), and
  (m);
               (2)  Section 1.086; and
               (3)  Section 41.46(e).
         SECTION 9.  The changes in law made by this Act apply only to
  a tax year that begins on or after the effective date of this  Act.
         SECTION 10.  (a) An appraisal district established in a
  county with a population of 120,000 or more and each taxing unit
  located wholly or primarily in such an appraisal district shall
  comply with Section 1.085, Tax Code, as amended by this Act,
  beginning with the 2024 tax year.
         (b)  An appraisal district established in a county with a
  population of less than 120,000 and each taxing unit located wholly
  or primarily in such an appraisal district shall comply with
  Section 1.085, Tax Code, as amended by this Act, beginning with the
  2025 tax year.
         SECTION 11.  This Act takes effect January 1, 2024.