By: Shine H.B. No. 1317
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. Chapter 1, Tax Code, is amended by adding Section
1.0851 to read as follows:
Sec. 1.0851. ELECTRONIC DELIVERY OF COMMUNICATION ELECTION
(a) Notwithstanding any other provision in this title, a
communication that is required or permitted by this title to be
delivered between a tax official and a property owner as defined in
subsection (o) shall be delivered electronically if the property
owner elects in writing on a form prescribed by the comptroller to
exchange communications with the tax official electronically.
(b) A tax official shall establish a procedure that allows
a property owner to make the election described by Subsection (a) of
this section. The procedure must specify:
(1) the manner in which communications will be
exchanged between the official and the property owner or person
designated by the owner; and
(2) the method that will be used to confirm the
delivery of communications.
(c) An election under Subsection (a) of this section by a
property owner remains in effect until rescinded in writing by the
property owner.
(d) A tax official may not charge a fee to accept a
communication delivered electronically to the official.
(e) A tax official may require a property owner who elects
to exchange communications electronically to provide an e-mail
address or other relevant electronic communication information.
(f) A tax official shall prominently display the
information necessary for proper electronic delivery of
communications to the official on:
(1) the official's Internet website, if applicable;
and
(2) each communication sent by the official to a
property owner that person designated by the owner to submit a
communication to the official.
(g) The electronic delivery of any communication by a tax
official to a property owner is effective on delivery by the tax
official.
(h) The electronic delivery of a communication by a property
owner to a tax official is timely if the communication is:
(1) addressed to the correct delivery portal or
electronic delivery system; and
(2) sent or uploaded on or before the date on which the
communication is due.
(j) A tax official may select the medium, format, content,
and method to be used by the tax official and a property owner to
exchange communications electronically from among those prescribed
by the comptroller under Subsection(n).
(k) A property owner who elects to exchange communications
electronically with a tax official under this section and who has
not rescinded the election shall notify the tax official of a change
in the e-mail address provided by the property owner before the
first April 1 that occurs following the change. If notification is
not received by the tax official before that date, until
notification is received, any communications delivered
electronically to the property owner are considered to be timely
delivered.
(l) An electronic signature that is included in any
communication delivered electronically under this section is
considered to be a digital signature for purposes of Section
2054.060, Government Code, and that section applies to the
electronic signature.
(m) A tax official shall accept and immediately confirm the
receipt of a communication delivered electronically to the official
by a property owner.
(n) The comptroller by rule shall prescribe acceptable
application forms, media, formats, content, and methods for the
electronic delivery of communications under this section. The
comptroller shall adopt rules for the efficient implementation of
this section which must be followed by all tax officials.
(o) 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) "Property Owner" means the owner of multi-family
residential, commercial, industrial or utility property and
includes a person designated by the property owner under Section
1.111(f)or an attorney for the property owner.
(3) "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.
SECTION 2. This Act takes effect January 1, 2024 for
counties with a population of 120,000 or more, and takes effect
January 1, 2025 for counties with a population less than 120,000.