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:
               (1)  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;
  and 
               (2)  for electronic communications between the
  official and a property owner or the person designated by the owner
  who elects under Subsection (a-1) to exchange communications with
  the official electronically, specify:
                     (A)  the manner in which communications will be
  exchanged; and
                     (B)  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:
               (1)  on the official's Internet website, if applicable;
  and
               (2)  if the official is a chief appraiser, in any notice
  of appraised value delivered by the official under Section 25.19.
         (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)  received by the tax official's server 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 acknowledge 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), Tax Code, is amended to read as
  follows:
         (d)  The board shall deliver electronically, if the property
  owner or agent of the owner has elected to receive electronic
  communications under Section 1.085, or by certified mail:
               (1)  a notice of issuance of the order and a copy of the
  order to the property owner and the chief appraiser; and
               (2)  a copy of the appraisal review board survey
  prepared under Section 5.104 and instructions for completing and
  submitting the survey to the property owner.
         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;
               (3)  Section 41.46(e); and
               (4)  Section 41.47(d-1).
         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)  A tax official of an appraisal district
  established in a county with a population of 120,000 or more or of a
  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)  A tax official of an appraisal district established in a
  county with a population of less than 120,000 or of a 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.