Texas 2023 - 88th Regular

Texas Senate Bill SB1486

Filed
3/2/23  
Out of Senate Committee
3/29/23  
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

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

Impact

The implementation of SB1486 is anticipated to transform the way property taxes are collected in Texas. By allowing electronic payments, the bill seeks to modernize the tax collection process, aligning with broader trends of digital transactions in various sectors. The bill stipulates that counties with larger populations (over 120,000) will need to comply starting with the 2024 tax year, while smaller counties will have until 2025. This incremental rollout is designed to give smaller jurisdictions time to adapt to the new requirements, demonstrating a consideration for diverse local capacities.

Summary

Senate Bill 1486 aims to amend the Texas Tax Code by mandating the acceptance of electronic payments for ad valorem taxes. Currently, the tax code does not explicitly allow taxpayers to make these payments electronically. This bill will authorize tax collectors to impose a processing fee for electronic payments that do not exceed 5% of the amount being paid, thereby providing a framework for the adoption of digital transactions in tax payments. The legislation reflects a progressive shift towards digitizing government services, enhancing convenience for taxpayers who prefer electronic transactions.

Sentiment

Overall, the sentiment surrounding SB1486 appears to be positive among legislators, as the bill was passed without any recorded opposition in committee meetings and voting sessions. Proponents argue that facilitating electronic payments will enhance the efficiency of tax collection and improve taxpayer satisfaction by offering more flexible payment options. The General sentiment reflects a commitment to innovation in public infrastructure, which is increasingly seen as vital for efficient government operation.

Contention

Despite the favorable reception, there are potential points of contention regarding the imposition of the processing fee for electronic payments. Critics may question whether a processing fee aligns with equitable access to government services, considering it could disproportionately affect low-income property owners who might struggle with additional costs. Additionally, the notion of requiring an e-mail address and financial account number to set up electronic payments could raise concerns about privacy and data security among taxpayers.

Texas Constitutional Statutes Affected

Tax Code

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

Companion Bills

TX HB1608

Identical 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.

CA AB747

State Water Resources Control Board: Administrative Hearings Office.

CA SB703

Transactions and use taxes: Counties of Alameda and Santa Clara and City of Santa Fe Springs.

CA SB863

Real property taxation: tax administration.

TX SB1531

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.

AL HB471

Dallas County, business personal property tax returns filed in the offices of the tax assessor and tax collector

CA AB2425

Property taxation: property records: transmission by mail or electronic format.