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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