Bill Text: TX HB1228 | 2023-2024 | 88th Legislature | Enrolled

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Bill Title: Relating to the delivery of certain information under the Property Tax Code.

Spectrum: Partisan Bill (Republican 6-0)

Status: (Passed) 2023-06-12 - Effective on 1/1/24 [HB1228 Detail]

Download: Texas-2023-HB1228-Enrolled.html

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H.B. No. 1228

AN ACT
relating to the delivery of certain information 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:
(1) 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;
and
(2) for electronic communications between the
official and a property owner or the person designated by the owner
who elects under Subsection (a-1) to exchange communications with
the official electronically, specify:
(A) the manner in which communications will be
exchanged; and
(B) 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:
(1) on the official's Internet website, if applicable;
and
(2) if the official is a chief appraiser, in any notice
of appraised value delivered by the official under Section 25.19.
(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) received by the tax official's server 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 acknowledge 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 25.195, Tax Code, is amended by adding
Subsections (a-1) and (c-1) and amending Subsections (d) and (e) to
read as follows:
(a-1) On request by a property owner or the designated agent
of an owner, a chief appraiser shall provide electronically or by
mail at the address designated by the property owner or agent, as
applicable and in accordance with Section 1.085, a copy of the
records, supporting data, schedules, and other material and
information the owner or agent is entitled to inspect and copy under
Subsection (a). A chief appraiser may not impose a fee for
providing a copy of records, supporting data, schedules, or other
material or information under this subsection.
(c-1) On request by a property owner or the designated agent
of an owner, a private appraisal firm shall provide electronically
or by mail at the address designated by the property owner or agent,
as applicable and in accordance with Section 1.085, a copy of the
information the owner or agent is entitled to inspect and copy under
Subsection (c). A private appraisal firm may not impose a fee for
providing a copy of information under this subsection.
(d) The appraisal firm shall make information covered by
Subsection (c) available for inspection and copying by the owner or
agent or provide the information as required by Subsection (c-1),
as applicable, not later than the 15th day after the date the owner
or agent delivers a written request to inspect or receive a copy of
the information, unless the owner or agent agrees in writing to a
later date.
(e) If an owner or agent states under oath in a document
filed with an appraisal review board in connection with a
proceeding initiated under Section 25.25 or Chapter 41 that the
applicable appraisal firm has not complied with a request for
inspection or copying under Subsection (c) or a request to receive a
copy of information under Subsection (c-1) related to the property
that is the subject of the proceeding, the board may not conduct a
hearing on the merits of any claim relating to that property and may
not approve the appraisal records relating to that property until
the board determines in a hearing that:
(1) the appraisal firm has made the information
available for inspection and copying as required by Subsection (c)
or has provided the information as required by Subsection (c-1), as
applicable; or
(2) the owner or agent has withdrawn the motion or
protest that initiated the proceeding.
SECTION 7. 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 8. Section 41.47(d), Tax Code, is amended to read as
follows:
(d) The board shall deliver electronically, if the property
owner or agent of the owner has elected to receive electronic
communications under Section 1.085, or by certified mail:
(1) a notice of issuance of the order and a copy of the
order to the property owner and the chief appraiser; and
(2) a copy of the appraisal review board survey
prepared under Section 5.104 and instructions for completing and
submitting the survey to the property owner.
SECTION 9. 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;
(3) Section 41.46(e); and
(4) Section 41.47(d-1).
SECTION 10. 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 11. (a) A tax official of an appraisal district
established in a county with a population of 120,000 or more or of a
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) A tax official of an appraisal district established in a
county with a population of less than 120,000 or of a 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 12. This Act takes effect January 1, 2024.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1228 was passed by the House on April
6, 2023, by the following vote: Yeas 148, Nays 0, 1 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 1228 on May 25, 2023, by the following vote: Yeas 144, Nays 0,
1 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1228 was passed by the Senate, with
amendments, on May 23, 2023, by the following vote: Yeas 31, Nays
0.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor