| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the electronic payment of ad valorem taxes; authorizing |
|
|
a fee. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 31.06, Tax Code, is amended by amending |
|
|
Subsections (a) and (c) and adding Subsection (a-1) to read as |
|
|
follows: |
|
|
(a) In this section, "electronic payment" has the meaning |
|
|
assigned by Section 31.062. |
|
|
(a-1) Except as provided by Section 31.061, taxes are |
|
|
payable only as provided by this section. Except as provided by |
|
|
Subsection (e), a collector shall accept United States currency or |
|
|
a check or money order in payment of taxes and shall accept any form |
|
|
of electronic payment of taxes made in the manner provided by |
|
|
Section 31.062 [payment by credit card or electronic funds |
|
|
transfer]. |
|
|
(c) If a tax is paid by an electronic payment [credit card], |
|
|
the collector may collect a fee for processing the payment. The |
|
|
collector shall set the fee in an amount that is reasonably related |
|
|
to the expense incurred by the collector or taxing unit in |
|
|
processing the payment [by credit card], not to exceed five percent |
|
|
of the amount of taxes and any penalties or interest being paid. |
|
|
The fee is in addition to the amount of taxes, penalties, or |
|
|
interest. |
|
|
SECTION 2. Chapter 31, Tax Code, is amended by adding |
|
|
Section 31.062 to read as follows: |
|
|
Sec. 31.062. ELECTRONIC TAX PAYMENTS. (a) In this section, |
|
|
"electronic payment" means a payment made by credit card, debit |
|
|
card, electronic check, electronic funds transfer, or automated |
|
|
clearinghouse payment. |
|
|
(b) Each collector shall establish a procedure that allows a |
|
|
property owner or a person designated by a property owner under |
|
|
Section 1.111(f) to make any form of electronic payment of taxes and |
|
|
receive confirmation of the submission of an electronic payment. |
|
|
(c) Each county assessor-collector shall prominently |
|
|
display on the Internet website maintained by the county under |
|
|
Section 26.16 the information necessary to make an electronic |
|
|
payment of taxes to the collector for each taxing unit all or part |
|
|
of the territory of which is located in the county. |
|
|
(d) If necessary to complete the applicable form of |
|
|
electronic payment, a collector may require a property owner or a |
|
|
person designated by a property owner under Section 1.111(f) to |
|
|
provide: |
|
|
(1) an e-mail address; |
|
|
(2) a financial account number; |
|
|
(3) sufficient electronic remittance information for |
|
|
the collector to apply an electronic payment to the property |
|
|
owner's account; and |
|
|
(4) any other information the collector determines is |
|
|
necessary to properly receive, process, and confirm the receipt of |
|
|
an electronic payment made by the property owner or the person |
|
|
designated by the owner. |
|
|
(e) An electronic payment of taxes by a property owner or a |
|
|
person designated by a property owner under Section 1.111(f) to a |
|
|
collector is timely if the payment is made in the proper manner on |
|
|
or before the date on which the payment is due. |
|
|
(f) An electronic signature that is included on or with an |
|
|
electronic payment of taxes made 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. |
|
|
SECTION 3. Section 33.011(h), Tax Code, is amended to read |
|
|
as follows: |
|
|
(h) The governing body of a taxing unit shall waive |
|
|
penalties and interest on a delinquent tax if[: |
|
|
[(1) the tax is payable by electronic funds transfer |
|
|
under an agreement entered into under Section 31.06(a); and |
|
|
[(2)] the taxpayer submits evidence sufficient to show |
|
|
that: |
|
|
(1) [(A)] the taxpayer attempted to pay the tax by |
|
|
electronic payment under Section 31.062 [funds transfer] in the |
|
|
proper manner before the delinquency date; |
|
|
(2) [(B)] the taxpayer's failure to pay the tax before |
|
|
the delinquency date was caused by an error in the transmission of |
|
|
the payment [funds]; and |
|
|
(3) [(C)] the tax was properly paid by electronic |
|
|
payment [funds transfer] or otherwise not later than the 21st day |
|
|
after the date the taxpayer knew or should have known of the |
|
|
delinquency. |
|
|
SECTION 4. 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 5. (a) The officer or employee responsible for |
|
|
collecting property taxes for a taxing unit located wholly or |
|
|
primarily in a county with a population of 120,000 or more shall |
|
|
comply with Section 31.062, Tax Code, as added by this Act, |
|
|
beginning with the 2026 tax year. |
|
|
(b) The officer or employee responsible for collecting |
|
|
property taxes for a taxing unit located wholly or primarily in a |
|
|
county with a population of less than 120,000 shall comply with |
|
|
Section 31.062, Tax Code, as added by this Act, beginning with the |
|
|
2027 tax year. |
|
|
SECTION 6. This Act takes effect January 1, 2026. |