Texas 2023 - 88th Regular

Texas House Bill HB1228 Compare Versions

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1	1	H.B. No. 1228
2	2
3	3
4	4	AN ACT
5	5	relating to the delivery of certain information under the Property
6	6	Tax Code.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 1.07(a), Tax Code, is amended to read as
9	9	follows:
10	10	(a) An official or agency required by this title to deliver
11	11	a notice to a property owner may deliver the notice by regular
12	12	first-class mail, with postage prepaid, unless this section or
13	13	another provision of this title requires or authorizes a different
14	14	method of delivery [or the parties agree that the notice must be
15	15	delivered as provided by Section 1.085 or 1.086].
16	16	SECTION 2. The heading to Section 1.085, Tax Code, is
17	17	amended to read as follows:
18	18	Sec. 1.085. ELECTRONIC DELIVERY OF COMMUNICATION [IN
19	19	ELECTRONIC FORMAT].
20	20	SECTION 3. Section 1.085, Tax Code, is amended by amending
21	21	Subsections (a), (d), (e), (f), (i), and (j) and adding Subsections
22	22	(a-1), (a-2), (a-3), (a-4), (a-5), (a-6), (d-1), and (n) to read as
23	23	follows:
24	24	(a) In this section:
25	25	(1) "Communication" means a notice, rendition,
26	26	application form, completed application, report, filing,
27	27	statement, appraisal review board order, bill, or other item of
28	28	information required or permitted to be delivered under a provision
29	29	of this title.
30	30	(2) "Tax official" means:
31	31	(A) a chief appraiser, an appraisal district, an
32	32	appraisal review board, an assessor, a collector, or a taxing unit;
33	33	or
34	34	(B) a person designated by a person listed in
35	35	Paragraph (A) to perform a function on behalf of that person.
36	36	(a-1) Notwithstanding any other provision in this title, a
37	37	communication [and except as provided by this section, any notice,
38	38	rendition, application form, or completed application, or
39	39	information requested under Section 41.461(a)(2),] that is
40	40	required or permitted by this title to be delivered between a tax
41	41	official [chief appraiser, an appraisal district, an appraisal
42	42	review board, or any combination of those persons] and a property
43	43	owner or a person designated by a property owner under Section
44	44	1.111(f) shall [may] be delivered electronically [in an electronic
45	45	format] if the property owner or person designated by the owner
46	46	elects to exchange communications with the tax official
47	47	electronically under Subsection (a-2) of [chief appraiser and the
48	48	property owner or person designated by the owner agree under] this
49	49	section.
50	50	(a-2) A tax official shall:
51	51	(1) establish a procedure that allows a property owner
52	52	or a person designated by a property owner under Section 1.111(f) to
53	53	make the election described by Subsection (a-1) of this section;
54	54	and
55	55	(2) for electronic communications between the
56	56	official and a property owner or the person designated by the owner
57	57	who elects under Subsection (a-1) to exchange communications with
58	58	the official electronically, specify:
59	59	(A) the manner in which communications will be
60	60	exchanged; and
61	61	(B) the method that will be used to confirm the
62	62	delivery of communications.
63	63	(a-3) An election described by Subsection (a-1) of this
64	64	section by a property owner or a person designated by a property
65	65	owner under Section 1.111(f) must be made in writing on a form
66	66	prescribed by the comptroller for that purpose and remains in
67	67	effect until rescinded in writing by the property owner or person
68	68	designated by the owner.
69	69	(a-4) A tax official may not charge a fee to accept a
70	70	communication delivered electronically to the official.
71	71	(a-5) A tax official may require a property owner or a
72	72	person designated by a property owner under Section 1.111(f) who
73	73	elects to exchange communications electronically to provide:
74	74	(1) an e-mail address; and
75	75	(2) other information necessary for the exchange of
76	76	communications.
77	77	(a-6) A tax official shall prominently display the
78	78	information necessary for proper electronic delivery of
79	79	communications to the official:
80	80	(1) on the official's Internet website, if applicable;
81	81	and
82	82	(2) if the official is a chief appraiser, in any notice
83	83	of appraised value delivered by the official under Section 25.19.
84	84	(d) The electronic [Unless otherwise provided by an
85	85	agreement, the] delivery of any communication by a tax official to a
86	86	property owner or a person designated by a property owner under
87	87	Section 1.111(f) [information in an electronic format] is effective
88	88	on delivery [receipt] by the tax official [a chief appraiser, an
89	89	appraisal district, an appraisal review board, a property owner, or
90	90	a person designated by a property owner. An agreement entered into
91	91	under this section remains in effect until rescinded in writing by
92	92	the property owner or person designated by the owner].
93	93	(d-1) The electronic delivery of a communication by a
94	94	property owner or a person designated by a property owner under
95	95	Section 1.111(f) to a tax official is timely if the communication
96	96	is:
97	97	(1) addressed to the correct delivery portal or
98	98	electronic delivery system; and
99	99	(2) received by the tax official's server on or before
100	100	the date on which the communication is due.
101	101	(e) The comptroller by rule[:
102	102	[(1)] shall prescribe acceptable media, formats,
103	103	content, and methods for the electronic delivery of communications
104	104	under this section and adopt guidelines for the implementation of
105	105	this section by tax officials [transmission of notices required by
106	106	Section 25.19; and
107	107	[(2) may prescribe acceptable media, formats,
108	108	content, and methods for the electronic transmission of other
109	109	notices, renditions, and applications].
110	110	(f) A tax official [In an agreement entered into under this
111	111	section, a chief appraiser] may select the medium, format, content,
112	112	and method to be used by the tax official and a property owner or a
113	113	person designated by a property owner under Section 1.111(f) to
114	114	exchange communications electronically [appraisal district] from
115	115	among those prescribed by the comptroller under Subsection (e). [If
116	116	the comptroller has not prescribed the media, format, content, and
117	117	method applicable to the communication, the chief appraiser may
118	118	determine the medium, format, content, and method to be used.]
119	119	(i) A property owner or a person designated by the property
120	120	owner under Section 1.111(f) who elects to exchange communications
121	121	electronically with a tax official [enters into an agreement] under
122	122	this section and who [that] has not [been] rescinded the election
123	123	shall notify the tax official [appraisal district] of a change in
124	124	the e-mail [electronic mail] address provided by the property owner
125	125	or person designated by the owner [specified in the agreement]
126	126	before the first April 1 that occurs following the change. If
127	127	notification is not received by the tax official [appraisal
128	128	district] before that date, until notification is received, any
129	129	communications [notices] delivered electronically [under the
130	130	agreement] to the property owner or person designated by the owner
131	131	are considered to be timely delivered.
132	132	(j) An electronic signature that is included in any
133	133	communication delivered electronically under this section is
134	134	[notice, rendition, application form, or completed application
135	135	subject to an agreement under this section and that is required by
136	136	Chapters 11, 22, 23, 24, 25, 26, and 41 shall be] considered to be a
137	137	digital signature for purposes of Section 2054.060, Government
138	138	Code, and that section applies to the electronic signature.
139	139	(n) A tax official shall acknowledge the receipt of a
140	140	communication delivered electronically to the official by a
141	141	property owner or a person designated by the property owner under
142	142	Section 1.111(f).
143	143	SECTION 4. Section 25.192(d), Tax Code, is amended to read
144	144	as follows:
145	145	(d) The [If a property owner has elected to receive notices
146	146	by e-mail as provided by Section 1.086, the] notice required by this
147	147	section must be sent [in that manner] separately from any other
148	148	notice sent to the property owner by the chief appraiser.
149	149	SECTION 5. Section 25.193(b), Tax Code, is amended to read
150	150	as follows:
151	151	(b) The [If a property owner has elected to receive notices
152	152	by e-mail as provided by Section 1.086, the] notice required by this
153	153	section must be sent [in that manner] regardless of whether the
154	154	information was also included in a notice under Section 25.19 and
155	155	must be sent separately from any other notice sent to the property
156	156	owner by the chief appraiser.
157	157	SECTION 6. Section 25.195, Tax Code, is amended by adding
158	158	Subsections (a-1) and (c-1) and amending Subsections (d) and (e) to
159	159	read as follows:
160	160	(a-1) On request by a property owner or the designated agent
161	161	of an owner, a chief appraiser shall provide electronically or by
162	162	mail at the address designated by the property owner or agent, as
163	163	applicable and in accordance with Section 1.085, a copy of the
164	164	records, supporting data, schedules, and other material and
165	165	information the owner or agent is entitled to inspect and copy under
166	166	Subsection (a). A chief appraiser may not impose a fee for
167	167	providing a copy of records, supporting data, schedules, or other
168	168	material or information under this subsection.
169	169	(c-1) On request by a property owner or the designated agent
170	170	of an owner, a private appraisal firm shall provide electronically
171	171	or by mail at the address designated by the property owner or agent,
172	172	as applicable and in accordance with Section 1.085, a copy of the
173	173	information the owner or agent is entitled to inspect and copy under
174	174	Subsection (c). A private appraisal firm may not impose a fee for
175	175	providing a copy of information under this subsection.
176	176	(d) The appraisal firm shall make information covered by
177	177	Subsection (c) available for inspection and copying by the owner or
178	178	agent or provide the information as required by Subsection (c-1),
179	179	as applicable, not later than the 15th day after the date the owner
180	180	or agent delivers a written request to inspect or receive a copy of
181	181	the information, unless the owner or agent agrees in writing to a
182	182	later date.
183	183	(e) If an owner or agent states under oath in a document
184	184	filed with an appraisal review board in connection with a
185	185	proceeding initiated under Section 25.25 or Chapter 41 that the
186	186	applicable appraisal firm has not complied with a request for
187	187	inspection or copying under Subsection (c) or a request to receive a
188	188	copy of information under Subsection (c-1) related to the property
189	189	that is the subject of the proceeding, the board may not conduct a
190	190	hearing on the merits of any claim relating to that property and may
191	191	not approve the appraisal records relating to that property until
192	192	the board determines in a hearing that:
193	193	(1) the appraisal firm has made the information
194	194	available for inspection and copying as required by Subsection (c)
195	195	or has provided the information as required by Subsection (c-1), as
196	196	applicable; or
197	197	(2) the owner or agent has withdrawn the motion or
198	198	protest that initiated the proceeding.
199	199	SECTION 7. Section 41.461(c), Tax Code, is amended to read
200	200	as follows:
201	201	(c) A chief appraiser shall deliver information requested
202	202	by a property owner or the agent of the owner under Subsection
203	203	(a)(2):
204	204	(1) by regular first-class mail, deposited in the
205	205	United States mail, postage prepaid, and addressed to the property
206	206	owner or agent at the address provided in the request for the
207	207	information;
208	208	(2) electronically, if the property owner or agent of
209	209	the owner has elected to receive electronic communications from the
210	210	chief appraiser [in an electronic format as provided by an
211	211	agreement] under Section 1.085; or
212	212	(3) subject to Subsection (d), by referring the
213	213	property owner or the agent of the owner to a secure Internet
214	214	website with user registration and authentication or to the exact
215	215	Internet location or uniform resource locator (URL) address on an
216	216	Internet website maintained by the appraisal district on which the
217	217	requested information is identifiable and readily available.
218	218	SECTION 8. Section 41.47(d), Tax Code, is amended to read as
219	219	follows:
220	220	(d) The board shall deliver electronically, if the property
221	221	owner or agent of the owner has elected to receive electronic
222	222	communications under Section 1.085, or by certified mail:
223	223	(1) a notice of issuance of the order and a copy of the
224	224	order to the property owner and the chief appraiser; and
225	225	(2) a copy of the appraisal review board survey
226	226	prepared under Section 5.104 and instructions for completing and
227	227	submitting the survey to the property owner.
228	228	SECTION 9. The following provisions of the Tax Code are
229	229	repealed:
230	230	(1) Sections 1.085(b), (c), (g), (h), (k), (l), and
231	231	(m);
232	232	(2) Section 1.086;
233	233	(3) Section 41.46(e); and
234	234	(4) Section 41.47(d-1).
235	235	SECTION 10. The changes in law made by this Act apply only
236	236	to a tax year that begins on or after the effective date of this
237	237	Act.
238	238	SECTION 11. (a) A tax official of an appraisal district
239	239	established in a county with a population of 120,000 or more or of a
240	240	taxing unit located wholly or primarily in such an appraisal
241	241	district shall comply with Section 1.085, Tax Code, as amended by
242	242	this Act, beginning with the 2024 tax year.
243	243	(b) A tax official of an appraisal district established in a
244	244	county with a population of less than 120,000 or of a taxing unit
245	245	located wholly or primarily in such an appraisal district shall
246	246	comply with Section 1.085, Tax Code, as amended by this Act,
247	247	beginning with the 2025 tax year.
248	248	SECTION 12. This Act takes effect January 1, 2024.
249	249	______________________________ ______________________________
250	250	President of the Senate Speaker of the House
251	251	I certify that H.B. No. 1228 was passed by the House on April
252	252	6, 2023, by the following vote: Yeas 148, Nays 0, 1 present, not
253	253	voting; and that the House concurred in Senate amendments to H.B.
254	254	No. 1228 on May 25, 2023, by the following vote: Yeas 144, Nays 0,
255	255	1 present, not voting.
256	256	______________________________
257	257	Chief Clerk of the House
258	258	I certify that H.B. No. 1228 was passed by the Senate, with
259	259	amendments, on May 23, 2023, by the following vote: Yeas 31, Nays
260	260	0.
261	261	______________________________
262	262	Secretary of the Senate
263	263	APPROVED: __________________
264	264	Date
265	265	__________________
266	266	Governor