Texas 2023 - 88th Regular

Texas House Bill HB1317 Compare Versions

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1	1	By: Shine H.B. No. 1317
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the electronic delivery of certain communications
7	7	required or permitted under the Property Tax Code.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Chapter 1, Tax Code, is amended by adding Section
10	10	1.0851 to read as follows:
11	11	Sec. 1.0851. ELECTRONIC DELIVERY OF COMMUNICATION ELECTION
12	12	(a) Notwithstanding any other provision in this title, a
13	13	communication that is required or permitted by this title to be
14	14	delivered between a tax official and a property owner as defined in
15	15	subsection (o) shall be delivered electronically if the property
16	16	owner elects in writing on a form prescribed by the comptroller to
17	17	exchange communications with the tax official electronically.
18	18	(b) A tax official shall establish a procedure that allows
19	19	a property owner to make the election described by Subsection (a) of
20	20	this section. The procedure must specify:
21	21	(1) the manner in which communications will be
22	22	exchanged between the official and the property owner or person
23	23	designated by the owner; and
24	24	(2) the method that will be used to confirm the
25	25	delivery of communications.
26	26	(c) An election under Subsection (a) of this section by a
27	27	property owner remains in effect until rescinded in writing by the
28	28	property owner.
29	29	(d) A tax official may not charge a fee to accept a
30	30	communication delivered electronically to the official.
31	31	(e) A tax official may require a property owner who elects
32	32	to exchange communications electronically to provide an e-mail
33	33	address or other relevant electronic communication information.
34	34	(f) A tax official shall prominently display the
35	35	information necessary for proper electronic delivery of
36	36	communications to the official on:
37	37	(1) the official's Internet website, if applicable;
38	38	and
39	39	(2) each communication sent by the official to a
40	40	property owner that person designated by the owner to submit a
41	41	communication to the official.
42	42	(g) The electronic delivery of any communication by a tax
43	43	official to a property owner is effective on delivery by the tax
44	44	official.
45	45	(h) The electronic delivery of a communication by a property
46	46	owner to a tax official is timely if the communication is:
47	47	(1) addressed to the correct delivery portal or
48	48	electronic delivery system; and
49	49	(2) sent or uploaded on or before the date on which the
50	50	communication is due.
51	51	(j) A tax official may select the medium, format, content,
52	52	and method to be used by the tax official and a property owner to
53	53	exchange communications electronically from among those prescribed
54	54	by the comptroller under Subsection(n).
55	55	(k) A property owner who elects to exchange communications
56	56	electronically with a tax official under this section and who has
57	57	not rescinded the election shall notify the tax official of a change
58	58	in the e-mail address provided by the property owner before the
59	59	first April 1 that occurs following the change. If notification is
60	60	not received by the tax official before that date, until
61	61	notification is received, any communications delivered
62	62	electronically to the property owner are considered to be timely
63	63	delivered.
64	64	(l) An electronic signature that is included in any
65	65	communication delivered electronically under this section is
66	66	considered to be a digital signature for purposes of Section
67	67	2054.060, Government Code, and that section applies to the
68	68	electronic signature.
69	69	(m) A tax official shall accept and immediately confirm the
70	70	receipt of a communication delivered electronically to the official
71	71	by a property owner.
72	72	(n) The comptroller by rule shall prescribe acceptable
73	73	application forms, media, formats, content, and methods for the
74	74	electronic delivery of communications under this section. The
75	75	comptroller shall adopt rules for the efficient implementation of
76	76	this section which must be followed by all tax officials.
77	77	(o) In this section:
78	78	(1) "Communication" means a notice, rendition,
79	79	application form, completed application, report, filing,
80	80	statement, appraisal review board order, bill, or other item of
81	81	information required or permitted to be delivered under a provision
82	82	of this title.
83	83	(2) "Property Owner" means the owner of multi-family
84	84	residential, commercial, industrial or utility property and
85	85	includes a person designated by the property owner under Section
86	86	1.111(f)or an attorney for the property owner.
87	87	(3) "Tax official" means:
88	88	(A) a chief appraiser, an appraisal district, an
89	89	appraisal review board, an assessor, a collector, or a taxing unit;
90	90	or
91	91	(B) a person designated by a person listed in
92	92	Paragraph (A) to perform a function on behalf of that person.
93	93	SECTION 2. This Act takes effect January 1, 2024 for
94	94	counties with a population of 120,000 or more, and takes effect
95	95	January 1, 2025 for counties with a population less than 120,000.