Texas 2025 - 89th Regular

Texas Senate Bill SB1531 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R4166 DRS-F
2	2	By: Hinojosa of Hidalgo S.B. No. 1531
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the electronic payment of ad valorem taxes; authorizing
10	10	a fee.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 31.06, Tax Code, is amended by amending
13	13	Subsections (a) and (c) and adding Subsection (a-1) to read as
14	14	follows:
15	15	(a) In this section, "electronic payment" has the meaning
16	16	assigned by Section 31.062.
17	17	(a-1) Except as provided by Section 31.061, taxes are
18	18	payable only as provided by this section. Except as provided by
19	19	Subsection (e), a collector shall accept United States currency or
20	20	a check or money order in payment of taxes and shall accept any form
21	21	of electronic payment of taxes made in the manner provided by
22	22	Section 31.062 [payment by credit card or electronic funds
23	23	transfer].
24	24	(c) If a tax is paid by an electronic payment [credit card],
25	25	the collector may collect a fee for processing the payment. The
26	26	collector shall set the fee in an amount that is reasonably related
27	27	to the expense incurred by the collector or taxing unit in
28	28	processing the payment [by credit card], not to exceed five percent
29	29	of the amount of taxes and any penalties or interest being paid.
30	30	The fee is in addition to the amount of taxes, penalties, or
31	31	interest.
32	32	SECTION 2. Chapter 31, Tax Code, is amended by adding
33	33	Section 31.062 to read as follows:
34	34	Sec. 31.062. ELECTRONIC TAX PAYMENTS. (a) In this section,
35	35	"electronic payment" means a payment made by credit card, debit
36	36	card, electronic check, electronic funds transfer, or automated
37	37	clearinghouse payment.
38	38	(b) Each collector shall establish a procedure that allows a
39	39	property owner or a person designated by a property owner under
40	40	Section 1.111(f) to make any form of electronic payment of taxes and
41	41	receive confirmation of the submission of an electronic payment.
42	42	(c) Each county assessor-collector shall prominently
43	43	display on the Internet website maintained by the county under
44	44	Section 26.16 the information necessary to make an electronic
45	45	payment of taxes to the collector for each taxing unit all or part
46	46	of the territory of which is located in the county.
47	47	(d) If necessary to complete the applicable form of
48	48	electronic payment, a collector may require a property owner or a
49	49	person designated by a property owner under Section 1.111(f) to
50	50	provide:
51	51	(1) an e-mail address;
52	52	(2) a financial account number;
53	53	(3) sufficient electronic remittance information for
54	54	the collector to apply an electronic payment to the property
55	55	owner's account; and
56	56	(4) any other information the collector determines is
57	57	necessary to properly receive, process, and confirm the receipt of
58	58	an electronic payment made by the property owner or the person
59	59	designated by the owner.
60	60	(e) An electronic payment of taxes by a property owner or a
61	61	person designated by a property owner under Section 1.111(f) to a
62	62	collector is timely if the payment is made in the proper manner on
63	63	or before the date on which the payment is due.
64	64	(f) An electronic signature that is included on or with an
65	65	electronic payment of taxes made under this section is considered
66	66	to be a digital signature for purposes of Section 2054.060,
67	67	Government Code, and that section applies to the electronic
68	68	signature.
69	69	SECTION 3. Section 33.011(h), Tax Code, is amended to read
70	70	as follows:
71	71	(h) The governing body of a taxing unit shall waive
72	72	penalties and interest on a delinquent tax if[:
73	73	[(1) the tax is payable by electronic funds transfer
74	74	under an agreement entered into under Section 31.06(a); and
75	75	[(2)] the taxpayer submits evidence sufficient to show
76	76	that:
77	77	(1) [(A)] the taxpayer attempted to pay the tax by
78	78	electronic payment under Section 31.062 [funds transfer] in the
79	79	proper manner before the delinquency date;
80	80	(2) [(B)] the taxpayer's failure to pay the tax before
81	81	the delinquency date was caused by an error in the transmission of
82	82	the payment [funds]; and
83	83	(3) [(C)] the tax was properly paid by electronic
84	84	payment [funds transfer] or otherwise not later than the 21st day
85	85	after the date the taxpayer knew or should have known of the
86	86	delinquency.
87	87	SECTION 4. The changes in law made by this Act apply only to
88	88	a tax year that begins on or after the effective date of this Act.
89	89	SECTION 5. (a) The officer or employee responsible for
90	90	collecting property taxes for a taxing unit located wholly or
91	91	primarily in a county with a population of 120,000 or more shall
92	92	comply with Section 31.062, Tax Code, as added by this Act,
93	93	beginning with the 2026 tax year.
94	94	(b) The officer or employee responsible for collecting
95	95	property taxes for a taxing unit located wholly or primarily in a
96	96	county with a population of less than 120,000 shall comply with
97	97	Section 31.062, Tax Code, as added by this Act, beginning with the
98	98	2027 tax year.
99	99	SECTION 6. This Act takes effect January 1, 2026.