| 1 | 1 | | By: Shine H.B. No. 1319 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the electronic payments required or permitted under the |
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| 7 | 7 | | Property Tax Code; authorizing a fee. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter B, Chapter 31, Tax Code, is amended by |
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| 10 | 10 | | adding Section 31.011 to read as follows: |
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| 11 | 11 | | Sec. 31.011. FORMATS FOR PAYMENT OF TAXES |
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| 12 | 12 | | (a) A property owner as defined herein may elect to make a |
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| 13 | 13 | | tax payment as provided under this section. |
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| 14 | 14 | | (b) A tax official shall establish a procedure that allows |
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| 15 | 15 | | a property owner or a person designated by a property owner under |
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| 16 | 16 | | Section 1.111(f) to make the election described by Subsection (a) |
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| 17 | 17 | | of this section. The procedure must specify: |
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| 18 | 18 | | (1) the manner in which communications and payments |
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| 19 | 19 | | will be exchanged between the official and the property owner or |
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| 20 | 20 | | person designated by the owner; and |
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| 21 | 21 | | (2) the method that will be used to confirm the |
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| 22 | 22 | | delivery of communications and payments. |
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| 23 | 23 | | (c) An election under Subsection (a) of this section by a |
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| 24 | 24 | | property owner or a person designated by a property owner under |
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| 25 | 25 | | Section 1.111(f) remains in effect until rescinded in writing by |
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| 26 | 26 | | the property owner or person designated by the owner. |
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| 27 | 27 | | (d) Except for a communication delivered by e-mail, a tax |
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| 28 | 28 | | official may charge a reasonable convenience fee to accept a |
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| 29 | 29 | | communication or payment delivered electronically to the official. |
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| 30 | 30 | | (e) A tax official may require a property owner or a person |
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| 31 | 31 | | designated by a property owner under Section 1.111(f) who elects to |
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| 32 | 32 | | exchange payments electronically to provide: |
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| 33 | 33 | | (1) an e-mail address; and |
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| 34 | 34 | | (2) a financial account number. |
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| 35 | 35 | | (f) A tax official shall prominently display the |
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| 36 | 36 | | information necessary for proper electronic delivery payments to |
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| 37 | 37 | | the official on the official's Internet website. |
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| 38 | 38 | | (g) The electronic delivery of a payment by a property owner |
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| 39 | 39 | | or a person designated by a property owner under Section 1.111(f) |
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| 40 | 40 | | to a tax official is timely if the communication or payment is: |
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| 41 | 41 | | (1) addressed to the correct delivery portal or |
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| 42 | 42 | | electronic delivery system; and |
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| 43 | 43 | | (2) sent or uploaded on or before the date on which the |
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| 44 | 44 | | communication or payment is due. |
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| 45 | 45 | | (h) A tax official may select the medium, format, content, |
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| 46 | 46 | | and method to be used by the tax official and a property owner or a |
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| 47 | 47 | | person designated by a property owner under Section 1.111(f) to |
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| 48 | 48 | | exchange payments electronically from among those prescribed by the |
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| 49 | 49 | | comptroller under Subsection (e). |
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| 50 | 50 | | (i) A property owner or a person designated by the property |
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| 51 | 51 | | owner under Section 1.111(f) who elects payments electronically |
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| 52 | 52 | | with a tax official under this section and who has not rescinded the |
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| 53 | 53 | | election shall notify the tax official of a change in the e-mail |
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| 54 | 54 | | address provided by the property owner or person designated by the |
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| 55 | 55 | | owner before the first April 1 that occurs following the change. If |
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| 56 | 56 | | notification is not received by the tax official before that date, |
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| 57 | 57 | | until notification is received, any payments delivered |
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| 58 | 58 | | electronically to the property owner or person designated by the |
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| 59 | 59 | | owner are considered to be timely delivered. |
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| 60 | 60 | | (j) An electronic signature that is included in any payment |
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| 61 | 61 | | delivered electronically under this section is considered to be a |
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| 62 | 62 | | digital signature for purposes of Section 2054.060, Government |
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| 63 | 63 | | Code, and that section applies to the electronic signature. |
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| 64 | 64 | | (k) A tax official shall accept and immediately confirm the |
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| 65 | 65 | | receipt of a communication or payment delivered electronically to |
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| 66 | 66 | | the official by a property owner or a person designated by the |
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| 67 | 67 | | property owner under Section 1.111(f). |
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| 68 | 68 | | (l) Payment of a tax bill may be made at the property owners |
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| 69 | 69 | | discretion by electronic funds transfer (EFT). Electronic funds |
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| 70 | 70 | | transfer includes automated clearinghouse payments, credit or |
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| 71 | 71 | | debit card payments, eCheck payments and wire transfer. |
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| 72 | 72 | | (m) If a property owner elects the use of automated clearing |
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| 73 | 73 | | house payments the tax collector shall provide the property owner |
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| 74 | 74 | | with the following information: |
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| 75 | 75 | | (n) the taxing unit's bank routing number, |
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| 76 | 76 | | (ii) the taxing unit's checking account number, |
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| 77 | 77 | | (iii) a current W-9 Form, |
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| 78 | 78 | | (iv) that tax collector name matches name on the bank |
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| 79 | 79 | | account, |
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| 80 | 80 | | (v) a valid remittance email address to taxpayer for receipt |
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| 81 | 81 | | of payment details, |
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| 82 | 82 | | (vi) confirmation to property owner of payment received |
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| 83 | 83 | | (receipt) to designated email address provided by taxpayer, |
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| 84 | 84 | | (vii) posting on the property owners account of the date of |
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| 85 | 85 | | the automated clearinghouse payment, |
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| 86 | 86 | | (viii) notification to taxpayer of any changes to financial |
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| 87 | 87 | | institution information (routing/account numbers) and/or email |
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| 88 | 88 | | address changes to the earlier of within 45 days of when changes are |
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| 89 | 89 | | made or at least 60 days prior to expected tax payment due date. |
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| 90 | 90 | | (ix) information of the fee per transaction not per account |
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| 91 | 91 | | to be charged which shall be a flat fee no more than necessary to |
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| 92 | 92 | | cover costs. |
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| 93 | 93 | | (o) The comptroller by rule shall prescribe acceptable |
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| 94 | 94 | | media, formats, content, forms and methods for the electronic |
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| 95 | 95 | | delivery payments under this section. |
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| 96 | 96 | | (p) A property owner for purposes of this section is the |
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| 97 | 97 | | owner of residential, multi-family, commercial, industrial and |
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| 98 | 98 | | utility property |
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| 99 | 99 | | SECTION 2. This Act takes effect January 1, 2024 for |
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| 100 | 100 | | counties with a population of 120,000 or more, and takes effect |
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| 101 | 101 | | January 1, 2025 for counties with a population less than 120,000. |
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