88R3210 DRS-F
By: Shine H.B. No. 1609
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. Section 1.07(a), Tax Code, is amended to read as
follows:
(a) An official or agency required by this title to deliver
a notice to a property owner may deliver the notice by regular
first-class mail, with postage prepaid, unless this section or
another provision of this title requires or authorizes a different
method of delivery [or the parties agree that the notice must be
delivered as provided by Section 1.085 or 1.086].
SECTION 2. The heading to Section 1.085, Tax Code, is
amended to read as follows:
Sec. 1.085. ELECTRONIC DELIVERY OF COMMUNICATION [IN
ELECTRONIC FORMAT].
SECTION 3. Section 1.085, Tax Code, is amended by amending
Subsections (a), (d), (e), (f), (i), and (j) and adding Subsections
(a-1), (a-2), (a-3), (a-4), (a-5), (a-6), (d-1), and (n) to read as
follows:
(a) 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) "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.
(a-1) Notwithstanding any other provision in this title, a
communication [and except as provided by this section, any notice,
rendition, application form, or completed application, or
information requested under Section 41.461(a)(2),] that is
required or permitted by this title to be delivered between a tax
official [chief appraiser, an appraisal district, an appraisal
review board, or any combination of those persons] and a property
owner or a person designated by a property owner under Section
1.111(f) shall [may] be delivered electronically [in an electronic
format] if the property owner or person designated by the owner
elects to exchange communications with the tax official
electronically under Subsection (a-2) of [chief appraiser and the
property owner or person designated by the owner agree under] this
section.
(a-2) 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-1)
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.
(a-3) An election described by Subsection (a-1) of this
section by a property owner or a person designated by a property
owner under Section 1.111(f) must be made in writing on a form
prescribed by the comptroller for that purpose and remains in
effect until rescinded in writing by the property owner or person
designated by the owner.
(a-4) A tax official may not charge a fee to accept a
communication delivered electronically to the official.
(a-5) 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 communications electronically to provide:
(1) an e-mail address; and
(2) other information necessary for the exchange of
communications.
(a-6) 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 or a person designated by a property owner under
Section 1.111(f) that requires the property owner or person
designated by the owner to submit a communication to the official.
(d) The electronic [Unless otherwise provided by an
agreement, the] delivery of any communication by a tax official to a
property owner or a person designated by a property owner under
Section 1.111(f) [information in an electronic format] is effective
on delivery [receipt] by the tax official [a chief appraiser, an
appraisal district, an appraisal review board, a property owner, or
a person designated by a property owner. An agreement entered into
under this section remains in effect until rescinded in writing by
the property owner or person designated by the owner].
(d-1) The electronic delivery of a communication 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
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.
(e) The comptroller by rule[:
[(1)] shall prescribe acceptable media, formats,
content, and methods for the electronic delivery of communications
under this section and adopt guidelines for the implementation of
this section by tax officials [transmission of notices required by
Section 25.19; and
[(2) may prescribe acceptable media, formats,
content, and methods for the electronic transmission of other
notices, renditions, and applications].
(f) A tax official [In an agreement entered into under this
section, a chief appraiser] 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 communications electronically [appraisal district] from
among those prescribed by the comptroller under Subsection (e). [If
the comptroller has not prescribed the media, format, content, and
method applicable to the communication, the chief appraiser may
determine the medium, format, content, and method to be used.]
(i) A property owner or a person designated by the property
owner under Section 1.111(f) who elects to exchange communications
electronically with a tax official [enters into an agreement] under
this section and who [that] has not [been] rescinded the election
shall notify the tax official [appraisal district] of a change in
the e-mail [electronic mail] address provided by the property owner
or person designated by the owner [specified in the agreement]
before the first April 1 that occurs following the change. If
notification is not received by the tax official [appraisal
district] before that date, until notification is received, any
communications [notices] delivered electronically [under the
agreement] 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
communication delivered electronically under this section is
[notice, rendition, application form, or completed application
subject to an agreement under this section and that is required by
Chapters 11, 22, 23, 24, 25, 26, and 41 shall be] considered to be a
digital signature for purposes of Section 2054.060, Government
Code, and that section applies to the electronic signature.
(n) A tax official shall accept and immediately confirm the
receipt of a communication delivered electronically to the official
by a property owner or a person designated by the property owner
under Section 1.111(f).
SECTION 4. Section 25.192(d), Tax Code, is amended to read
as follows:
(d) The [If a property owner has elected to receive notices
by e-mail as provided by Section 1.086, the] notice required by this
section must be sent [in that manner] separately from any other
notice sent to the property owner by the chief appraiser.
SECTION 5. Section 25.193(b), Tax Code, is amended to read
as follows:
(b) The [If a property owner has elected to receive notices
by e-mail as provided by Section 1.086, the] notice required by this
section must be sent [in that manner] regardless of whether the
information was also included in a notice under Section 25.19 and
must be sent separately from any other notice sent to the property
owner by the chief appraiser.
SECTION 6. Section 41.461(c), Tax Code, is amended to read
as follows:
(c) A chief appraiser shall deliver information requested
by a property owner or the agent of the owner under Subsection
(a)(2):
(1) by regular first-class mail, deposited in the
United States mail, postage prepaid, and addressed to the property
owner or agent at the address provided in the request for the
information;
(2) electronically, if the property owner or agent of
the owner has elected to receive electronic communications from the
chief appraiser [in an electronic format as provided by an
agreement] under Section 1.085; or
(3) subject to Subsection (d), by referring the
property owner or the agent of the owner to a secure Internet
website with user registration and authentication or to the exact
Internet location or uniform resource locator (URL) address on an
Internet website maintained by the appraisal district on which the
requested information is identifiable and readily available.
SECTION 7. Section 41.47(d-1), Tax Code, is amended to read
as follows:
(d-1) This subsection applies only to an appraisal district
established in a county with a population of 120,000 or more. The
requirements of this subsection are in addition to the requirements
of Subsection (d). On written request submitted to the chief
appraiser, the chief appraiser shall deliver by e-mail, in the
manner provided by this subsection, a copy of the notice of issuance
of the order and a copy of the order required by Subsection (d) if
the chief appraiser is not otherwise required to deliver the notice
and order electronically [property subject to the order is not the
subject of an agreement] under Section 1.085. A request under this
subsection may be submitted only by the property owner whose
property is subject to the protest for which the order is issued, an
attorney representing the property owner, or an individual
designated by the property owner under Section 1.111. A person may
include in a single request more than one property owned by the same
property owner or multiple properties owned by multiple property
owners. A person may submit more than one request. A person
submitting a request must indicate in the request that the chief
appraiser must make the delivery to the property owner, an attorney
representing the property owner, an individual designated by the
property owner under Section 1.111, or a combination of those
persons. A person must submit a request before the protest hearing
relating to each property included in the request. The chief
appraiser shall deliver, as provided by this subsection, a copy of
the notice of issuance of the order and a copy of the order required
by Subsection (d) not later than the 21st day after the date the
appraisal review board issues the order.
SECTION 8. The following provisions of the Tax Code are
repealed:
(1) Sections 1.085(b), (c), (g), (h), (k), (l), and
(m);
(2) Section 1.086; and
(3) Section 41.46(e).
SECTION 9. The changes in law made by this Act apply only to
a tax year that begins on or after the effective date of this Act.
SECTION 10. (a) An appraisal district established in a
county with a population of 120,000 or more and each taxing unit
located wholly or primarily in such an appraisal district shall
comply with Section 1.085, Tax Code, as amended by this Act,
beginning with the 2024 tax year.
(b) An appraisal district established in a county with a
population of less than 120,000 and each taxing unit located wholly
or primarily in such an appraisal district shall comply with
Section 1.085, Tax Code, as amended by this Act, beginning with the
2025 tax year.
SECTION 11. This Act takes effect January 1, 2024.