Texas 2025 - 89th Regular

Texas House Bill HB3199

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the requirement that certain ad valorem tax-related notices be delivered to a property owner by certified mail.

Impact

The enactment of HB 3199 will directly affect the tax collection mechanisms employed by local governments in Texas. Specifically, tax collectors will be required to send certified mail notifications, which may lead to increased operational costs and administrative burdens. However, this could also lead to improved compliance from property owners as they are more likely to address their tax responsibilities when they receive formal notifications. Additionally, the change is expected to reduce disputes over tax delinquency notices, as there would be a concrete record of the notification being sent.

Summary

House Bill 3199 mandates the requirement for certain ad valorem tax-related notices to be delivered to property owners via certified mail. This is a significant change from existing practices, which may allow for less direct communication methods. The intention of the bill is to ensure that property owners are adequately informed about their tax statuses, particularly regarding any delinquencies or penalties they might face. By using certified mail, the bill aims to provide a verifiable proof of delivery, safeguarding against claims of non-receipt that can often complicate tax collection processes.

Contention

While the bill aims to enhance communication between tax authorities and property owners, concerns may arise regarding the financial implications for local governments. The requirement for certified mail can engage additional expenses, which some officials argue could strain already limited budgets. Additionally, there may be debates about the effectiveness of such measures in genuinely improving tax compliance, given that notification alone does not guarantee response or payment from property owners. Critics may advocate for a more holistic approach to tax delinquency that includes assistance programs and outreach efforts, rather than solely relying on formal notifications.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 33. Delinquency
    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.