Texas 2025 - 89th Regular

Texas House Bill HB3473

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

Caption

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

Impact

If passed, HB3473 will bring significant changes to the Texas Tax Code, particularly Sections 31.06 and the introduction of Section 31.062. Under this legislation, collectors are required to accept payments through a range of electronic methods, including credit cards and electronic funds transfers. This flexibility is expected to facilitate more timely tax payments, potentially leading to a reduction in delinquencies and a more streamlined tax collection process overall. Moreover, the bill includes a provision that allows tax collectors to charge a processing fee for electronic payments, which must remain reasonable in relation to the incurred costs of processing these transactions.

Summary

House Bill 3473 aims to enhance the process of paying ad valorem taxes in Texas by allowing for various forms of electronic payments. The bill mandates that tax collectors must establish procedures that facilitate electronic transactions from property owners, enabling them to pay taxes online while obtaining immediate confirmation of their payments. This transition toward digital payments is seen as a response to the growing demand for more efficient and user-friendly payment options in the digital age. By mandating electronic payment options, the bill recognizes the role of technology in modernizing tax collection processes.

Contention

Notably, there are possible contentions surrounding the additional processing fees that tax collectors can impose on electronic payments. Critics may argue that these fees could disproportionately affect lower-income property owners, potentially discouraging them from utilizing the electronic payment system. Furthermore, the rapid shift toward electronic systems may raise concerns about data privacy, cybersecurity, and the accessibility of technology for all property owners, particularly those who may be less technologically savvy or lack reliable internet access. Hence, while the bill is aimed at modernization, stakeholders will need to ensure that it does not inadvertently disadvantage any group of taxpayers.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 31. Collections
    • Section: New Section
  • Chapter 33. Delinquency
    • Section: 011

Companion Bills

TX SB1531

Identical Relating to the electronic payment of ad valorem taxes; authorizing a fee.

Similar Bills

TX HB1608

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

TX SB1486

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

CA AB747

State Water Resources Control Board: Administrative Hearings Office.

CA SB703

Transactions and use taxes: Counties of Alameda and Santa Clara and City of Santa Fe Springs.

TX SB1531

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

CA SB863

Real property taxation: tax administration.

AL HB471

Dallas County, business personal property tax returns filed in the offices of the tax assessor and tax collector

CA AB2425

Property taxation: property records: transmission by mail or electronic format.