Texas 2025 - 89th Regular

Texas Senate Bill SB1531

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

Impact

The impact of SB1531 is expected to be significant for both taxpayers and tax collectors. On one hand, it aims to streamline the process of tax payments, making it easier and more convenient for property owners who may prefer or require electronic payment options. This modernizes the tax collection process, potentially improving efficiency and compliance. On the other hand, the imposition of a processing fee may raise concerns among taxpayers about the additional costs associated with electronic payment methods. The change applies to tax years starting from 2026, with phased implementation based on county population size.

Summary

SB1531 is a legislative bill that seeks to facilitate the electronic payment of ad valorem taxes in Texas. The bill amends the Tax Code, making stipulations that require all tax collectors to accept various forms of electronic payments, such as credit cards and electronic funds transfers. Additionally, the bill provides a framework for tax collectors to establish procedures for property owners to make electronic payments and receive confirmation of those payments. A notable change is the ability for collectors to impose a processing fee for electronic payments, capped at 5% of the tax amount, which is intended to cover the costs associated with processing these payments.

Contention

While the bill is designed to enhance convenience in tax payments, opposition might arise regarding the additional fees for electronic transactions. Concerns could be voiced about the financial burden on taxpayers, especially those who may struggle with the costs associated with electronic payment fees. Critics may argue that such fees would disproportionately affect lower-income individuals who are already facing financial challenges. As the bill progresses, it will likely face scrutiny and debate over the balance between modernization of payment systems and the economic impact on taxpayers.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 31. Collections
    • Section: New Section
  • Chapter 33. Delinquency
    • Section: 011

Companion Bills

TX HB3473

Same As Relating to the electronic payment of ad valorem taxes; authorizing a fee.

Similar Bills

TX HB1608

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

TX SB1486

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

TX HB3473

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

CA SB863

Real property taxation: tax administration.

TX HB4871

Relating to the electronic submission of dealer's motor vehicle inventory tax statements and escrow payments.

TX SB2252

Relating to the electronic submission of dealer's motor vehicle inventory tax statements and escrow payments.

CA AB1517

Property taxation: delinquency and penalties: suspension: Counties of Los Angeles and Ventura.

TX HB3613

Relating to the release of delinquent tax liens on manufactured homes.