By: Shine H.B. No. 1319
A BILL TO BE ENTITLED
AN ACT
relating to the electronic payments required or permitted under the
Property Tax Code; authorizing a fee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 31, Tax Code, is amended by
adding Section 31.011 to read as follows:
Sec. 31.011. FORMATS FOR PAYMENT OF TAXES
(a) A property owner as defined herein may elect to make a
tax payment as provided under this section.
(b) A tax official shall establish a procedure that allows
a property owner or a person designated by a property owner under
Section 1.111(f) to make the election described by Subsection (a)
of this section. The procedure must specify:
(1) the manner in which communications and payments
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 and payments.
(c) An election under Subsection (a) of this section by a
property owner or a person designated by a property owner under
Section 1.111(f) remains in effect until rescinded in writing by
the property owner or person designated by the owner.
(d) Except for a communication delivered by e-mail, a tax
official may charge a reasonable convenience fee to accept a
communication or payment delivered electronically to the official.
(e) A tax official may require a property owner or a person
designated by a property owner under Section 1.111(f) who elects to
exchange payments electronically to provide:
(1) an e-mail address; and
(2) a financial account number.
(f) A tax official shall prominently display the
information necessary for proper electronic delivery payments to
the official on the official's Internet website.
(g) The electronic delivery of a payment by a property owner
or a person designated by a property owner under Section 1.111(f)
to a tax official is timely if the communication or payment 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 or payment is due.
(h) A tax official may select the medium, format, content,
and method to be used by the tax official and a property owner or a
person designated by a property owner under Section 1.111(f) to
exchange payments electronically from among those prescribed by the
comptroller under Subsection (e).
(i) A property owner or a person designated by the property
owner under Section 1.111(f) who elects payments 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 or person designated by the
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 payments delivered
electronically to the property owner or person designated by the
owner are considered to be timely delivered.
(j) An electronic signature that is included in any payment
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.
(k) A tax official shall accept and immediately confirm the
receipt of a communication or payment delivered electronically to
the official by a property owner or a person designated by the
property owner under Section 1.111(f).
(l) Payment of a tax bill may be made at the property owners
discretion by electronic funds transfer (EFT). Electronic funds
transfer includes automated clearinghouse payments, credit or
debit card payments, eCheck payments and wire transfer.
(m) If a property owner elects the use of automated clearing
house payments the tax collector shall provide the property owner
with the following information:
(n) the taxing unit's bank routing number,
(ii) the taxing unit's checking account number,
(iii) a current W-9 Form,
(iv) that tax collector name matches name on the bank
account,
(v) a valid remittance email address to taxpayer for receipt
of payment details,
(vi) confirmation to property owner of payment received
(receipt) to designated email address provided by taxpayer,
(vii) posting on the property owners account of the date of
the automated clearinghouse payment,
(viii) notification to taxpayer of any changes to financial
institution information (routing/account numbers) and/or email
address changes to the earlier of within 45 days of when changes are
made or at least 60 days prior to expected tax payment due date.
(ix) information of the fee per transaction not per account
to be charged which shall be a flat fee no more than necessary to
cover costs.
(o) The comptroller by rule shall prescribe acceptable
media, formats, content, forms and methods for the electronic
delivery payments under this section.
(p) A property owner for purposes of this section is the
owner of residential, multi-family, commercial, industrial and
utility property
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.