Texas 2023 - 88th Regular

Texas House Bill HB1609 Compare Versions

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1	1	88R3210 DRS-F
2	2	By: Shine H.B. No. 1609
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the electronic delivery of certain communications
8	8	required or permitted under the Property Tax Code.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 1.07(a), Tax Code, is amended to read as
11	11	follows:
12	12	(a) An official or agency required by this title to deliver
13	13	a notice to a property owner may deliver the notice by regular
14	14	first-class mail, with postage prepaid, unless this section or
15	15	another provision of this title requires or authorizes a different
16	16	method of delivery [or the parties agree that the notice must be
17	17	delivered as provided by Section 1.085 or 1.086].
18	18	SECTION 2. The heading to Section 1.085, Tax Code, is
19	19	amended to read as follows:
20	20	Sec. 1.085. ELECTRONIC DELIVERY OF COMMUNICATION [IN
21	21	ELECTRONIC FORMAT].
22	22	SECTION 3. Section 1.085, Tax Code, is amended by amending
23	23	Subsections (a), (d), (e), (f), (i), and (j) and adding Subsections
24	24	(a-1), (a-2), (a-3), (a-4), (a-5), (a-6), (d-1), and (n) to read as
25	25	follows:
26	26	(a) In this section:
27	27	(1) "Communication" means a notice, rendition,
28	28	application form, completed application, report, filing,
29	29	statement, appraisal review board order, bill, or other item of
30	30	information required or permitted to be delivered under a provision
31	31	of this title.
32	32	(2) "Tax official" means:
33	33	(A) a chief appraiser, an appraisal district, an
34	34	appraisal review board, an assessor, a collector, or a taxing unit;
35	35	or
36	36	(B) a person designated by a person listed in
37	37	Paragraph (A) to perform a function on behalf of that person.
38	38	(a-1) Notwithstanding any other provision in this title, a
39	39	communication [and except as provided by this section, any notice,
40	40	rendition, application form, or completed application, or
41	41	information requested under Section 41.461(a)(2),] that is
42	42	required or permitted by this title to be delivered between a tax
43	43	official [chief appraiser, an appraisal district, an appraisal
44	44	review board, or any combination of those persons] and a property
45	45	owner or a person designated by a property owner under Section
46	46	1.111(f) shall [may] be delivered electronically [in an electronic
47	47	format] if the property owner or person designated by the owner
48	48	elects to exchange communications with the tax official
49	49	electronically under Subsection (a-2) of [chief appraiser and the
50	50	property owner or person designated by the owner agree under] this
51	51	section.
52	52	(a-2) A tax official shall establish a procedure that allows
53	53	a property owner or a person designated by a property owner under
54	54	Section 1.111(f) to make the election described by Subsection (a-1)
55	55	of this section. The procedure must specify:
56	56	(1) the manner in which communications will be
57	57	exchanged between the official and the property owner or person
58	58	designated by the owner; and
59	59	(2) the method that will be used to confirm the
60	60	delivery of communications.
61	61	(a-3) An election described by Subsection (a-1) of this
62	62	section by a property owner or a person designated by a property
63	63	owner under Section 1.111(f) must be made in writing on a form
64	64	prescribed by the comptroller for that purpose and remains in
65	65	effect until rescinded in writing by the property owner or person
66	66	designated by the owner.
67	67	(a-4) A tax official may not charge a fee to accept a
68	68	communication delivered electronically to the official.
69	69	(a-5) A tax official may require a property owner or a
70	70	person designated by a property owner under Section 1.111(f) who
71	71	elects to exchange communications electronically to provide:
72	72	(1) an e-mail address; and
73	73	(2) other information necessary for the exchange of
74	74	communications.
75	75	(a-6) A tax official shall prominently display the
76	76	information necessary for proper electronic delivery of
77	77	communications to the official on:
78	78	(1) the official's Internet website, if applicable;
79	79	and
80	80	(2) each communication sent by the official to a
81	81	property owner or a person designated by a property owner under
82	82	Section 1.111(f) that requires the property owner or person
83	83	designated by the owner to submit a communication to the official.
84	84	(d) The electronic [Unless otherwise provided by an
85	85	agreement, the] delivery of any communication by a tax official to a
86	86	property owner or a person designated by a property owner under
87	87	Section 1.111(f) [information in an electronic format] is effective
88	88	on delivery [receipt] by the tax official [a chief appraiser, an
89	89	appraisal district, an appraisal review board, a property owner, or
90	90	a person designated by a property owner. An agreement entered into
91	91	under this section remains in effect until rescinded in writing by
92	92	the property owner or person designated by the owner].
93	93	(d-1) The electronic delivery of a communication by a
94	94	property owner or a person designated by a property owner under
95	95	Section 1.111(f) to a tax official is timely if the communication
96	96	is:
97	97	(1) addressed to the correct delivery portal or
98	98	electronic delivery system; and
99	99	(2) sent or uploaded on or before the date on which the
100	100	communication is due.
101	101	(e) The comptroller by rule[:
102	102	[(1)] shall prescribe acceptable media, formats,
103	103	content, and methods for the electronic delivery of communications
104	104	under this section and adopt guidelines for the implementation of
105	105	this section by tax officials [transmission of notices required by
106	106	Section 25.19; and
107	107	[(2) may prescribe acceptable media, formats,
108	108	content, and methods for the electronic transmission of other
109	109	notices, renditions, and applications].
110	110	(f) A tax official [In an agreement entered into under this
111	111	section, a chief appraiser] may select the medium, format, content,
112	112	and method to be used by the tax official and a property owner or a
113	113	person designated by a property owner under Section 1.111(f) to
114	114	exchange communications electronically [appraisal district] from
115	115	among those prescribed by the comptroller under Subsection (e). [If
116	116	the comptroller has not prescribed the media, format, content, and
117	117	method applicable to the communication, the chief appraiser may
118	118	determine the medium, format, content, and method to be used.]
119	119	(i) A property owner or a person designated by the property
120	120	owner under Section 1.111(f) who elects to exchange communications
121	121	electronically with a tax official [enters into an agreement] under
122	122	this section and who [that] has not [been] rescinded the election
123	123	shall notify the tax official [appraisal district] of a change in
124	124	the e-mail [electronic mail] address provided by the property owner
125	125	or person designated by the owner [specified in the agreement]
126	126	before the first April 1 that occurs following the change. If
127	127	notification is not received by the tax official [appraisal
128	128	district] before that date, until notification is received, any
129	129	communications [notices] delivered electronically [under the
130	130	agreement] to the property owner or person designated by the owner
131	131	are considered to be timely delivered.
132	132	(j) An electronic signature that is included in any
133	133	communication delivered electronically under this section is
134	134	[notice, rendition, application form, or completed application
135	135	subject to an agreement under this section and that is required by
136	136	Chapters 11, 22, 23, 24, 25, 26, and 41 shall be] considered to be a
137	137	digital signature for purposes of Section 2054.060, Government
138	138	Code, and that section applies to the electronic signature.
139	139	(n) A tax official shall accept and immediately confirm the
140	140	receipt of a communication delivered electronically to the official
141	141	by a property owner or a person designated by the property owner
142	142	under Section 1.111(f).
143	143	SECTION 4. Section 25.192(d), Tax Code, is amended to read
144	144	as follows:
145	145	(d) The [If a property owner has elected to receive notices
146	146	by e-mail as provided by Section 1.086, the] notice required by this
147	147	section must be sent [in that manner] separately from any other
148	148	notice sent to the property owner by the chief appraiser.
149	149	SECTION 5. Section 25.193(b), Tax Code, is amended to read
150	150	as follows:
151	151	(b) The [If a property owner has elected to receive notices
152	152	by e-mail as provided by Section 1.086, the] notice required by this
153	153	section must be sent [in that manner] regardless of whether the
154	154	information was also included in a notice under Section 25.19 and
155	155	must be sent separately from any other notice sent to the property
156	156	owner by the chief appraiser.
157	157	SECTION 6. Section 41.461(c), Tax Code, is amended to read
158	158	as follows:
159	159	(c) A chief appraiser shall deliver information requested
160	160	by a property owner or the agent of the owner under Subsection
161	161	(a)(2):
162	162	(1) by regular first-class mail, deposited in the
163	163	United States mail, postage prepaid, and addressed to the property
164	164	owner or agent at the address provided in the request for the
165	165	information;
166	166	(2) electronically, if the property owner or agent of
167	167	the owner has elected to receive electronic communications from the
168	168	chief appraiser [in an electronic format as provided by an
169	169	agreement] under Section 1.085; or
170	170	(3) subject to Subsection (d), by referring the
171	171	property owner or the agent of the owner to a secure Internet
172	172	website with user registration and authentication or to the exact
173	173	Internet location or uniform resource locator (URL) address on an
174	174	Internet website maintained by the appraisal district on which the
175	175	requested information is identifiable and readily available.
176	176	SECTION 7. Section 41.47(d-1), Tax Code, is amended to read
177	177	as follows:
178	178	(d-1) This subsection applies only to an appraisal district
179	179	established in a county with a population of 120,000 or more. The
180	180	requirements of this subsection are in addition to the requirements
181	181	of Subsection (d). On written request submitted to the chief
182	182	appraiser, the chief appraiser shall deliver by e-mail, in the
183	183	manner provided by this subsection, a copy of the notice of issuance
184	184	of the order and a copy of the order required by Subsection (d) if
185	185	the chief appraiser is not otherwise required to deliver the notice
186	186	and order electronically [property subject to the order is not the
187	187	subject of an agreement] under Section 1.085. A request under this
188	188	subsection may be submitted only by the property owner whose
189	189	property is subject to the protest for which the order is issued, an
190	190	attorney representing the property owner, or an individual
191	191	designated by the property owner under Section 1.111. A person may
192	192	include in a single request more than one property owned by the same
193	193	property owner or multiple properties owned by multiple property
194	194	owners. A person may submit more than one request. A person
195	195	submitting a request must indicate in the request that the chief
196	196	appraiser must make the delivery to the property owner, an attorney
197	197	representing the property owner, an individual designated by the
198	198	property owner under Section 1.111, or a combination of those
199	199	persons. A person must submit a request before the protest hearing
200	200	relating to each property included in the request. The chief
201	201	appraiser shall deliver, as provided by this subsection, a copy of
202	202	the notice of issuance of the order and a copy of the order required
203	203	by Subsection (d) not later than the 21st day after the date the
204	204	appraisal review board issues the order.
205	205	SECTION 8. The following provisions of the Tax Code are
206	206	repealed:
207	207	(1) Sections 1.085(b), (c), (g), (h), (k), (l), and
208	208	(m);
209	209	(2) Section 1.086; and
210	210	(3) Section 41.46(e).
211	211	SECTION 9. The changes in law made by this Act apply only to
212	212	a tax year that begins on or after the effective date of this Act.
213	213	SECTION 10. (a) An appraisal district established in a
214	214	county with a population of 120,000 or more and each taxing unit
215	215	located wholly or primarily in such an appraisal district shall
216	216	comply with Section 1.085, Tax Code, as amended by this Act,
217	217	beginning with the 2024 tax year.
218	218	(b) An appraisal district established in a county with a
219	219	population of less than 120,000 and each taxing unit located wholly
220	220	or primarily in such an appraisal district shall comply with
221	221	Section 1.085, Tax Code, as amended by this Act, beginning with the
222	222	2025 tax year.
223	223	SECTION 11. This Act takes effect January 1, 2024.