Bill Text: TX SB1413 | 2021-2022 | 87th Legislature | Comm Sub
Bill Title: Relating to the electronic delivery of certain communications and payments required or permitted under the Property Tax Code; authorizing a fee.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2021-05-23 - Committee report sent to Calendars [SB1413 Detail]
Download: Texas-2021-SB1413-Comm_Sub.html
87R27091 SMT-F | ||
By: Paxton | S.B. No. 1413 | |
(Krause) | ||
Substitute the following for S.B. No. 1413: No. |
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relating to the electronic delivery of certain communications and | ||
payments required or permitted under the Property Tax Code; | ||
authorizing a fee. | ||
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 [ |
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SECTION 2. The heading to Section 1.085, Tax Code, is | ||
amended to read as follows: | ||
Sec. 1.085. ELECTRONIC DELIVERY OF COMMUNICATION OR PAYMENT | ||
[ |
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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, 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 or payment [ |
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required or permitted by this title to be delivered between a tax | ||
official [ |
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owner or a person designated by a property owner under Section | ||
1.111(f) shall [ |
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elects to exchange communications and payments with the tax | ||
official electronically under Subsection (a-2) of [ |
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(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 and payments | ||
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 and payments. | ||
(a-3) An election under Subsection (a-2) of this section by | ||
a property owner or a person designated by a property owner under | ||
Section 1.111(f) remains in effect until rescinded in writing by | ||
the property owner or person designated by the owner. | ||
(a-4) Except for a communication delivered by e-mail, a tax | ||
official may charge a reasonable convenience fee to accept a | ||
communication or payment 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 and payments electronically to | ||
provide: | ||
(1) an e-mail address; and | ||
(2) a financial account number. | ||
(a-6) A tax official shall prominently display the | ||
information necessary for proper electronic delivery of | ||
communications and payments 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 or payment to the | ||
official. | ||
(d) The electronic [ |
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official to a property owner or a person designated by a property | ||
owner under Section 1.111(f) [ |
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is effective on delivery [ |
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(d-1) The electronic delivery of a communication or payment | ||
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 or | ||
payment 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 or payment is due. | ||
(e) The comptroller by rule[ |
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[ |
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content, and methods for the electronic delivery of communications | ||
and payments under this section [ |
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[ |
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(f) A tax official [ |
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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 or payments electronically [ |
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Subsection (e). [ |
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(i) A property owner or a person designated by the property | ||
owner under Section 1.111(f) who elects to exchange communications | ||
and payments electronically with a tax official [ |
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rescinded the election shall notify the tax official [ |
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provided by the property owner or person designated by the owner | ||
[ |
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following the change. If notification is not received by the tax | ||
official [ |
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is received, any communications or payments [ |
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electronically [ |
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person designated by the owner are considered to be timely | ||
delivered. | ||
(j) An electronic signature that is included in any | ||
communication or payment delivered electronically under this | ||
section is [ |
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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 or payment 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 [ |
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section must be sent [ |
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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 [ |
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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 [ |
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(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. 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 8. 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 9. This Act takes effect January 1, 2023. |