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TX SB1531

TX SB1531
Relating to the electronic payment of ad valorem taxes; authorizing a fee.


summary

Introduced
02/21/2025
In Committee
05/20/2025
Crossed Over
04/30/2025
Passed
Dead
06/02/2025

Introduced Session

89th Legislature Regular Session

Bill Summary

AN ACT relating to the electronic payment of ad valorem taxes; authorizing a fee.

AI Summary

This bill modernizes the process for electronic tax payments in Texas by defining "electronic payment" as payments made by credit card, debit card, or electronic check. It requires tax collectors to establish procedures that allow property owners to make electronic tax payments and receive confirmation, and mandates that collectors prominently display electronic payment information on their websites. The bill permits collectors to request necessary information from property owners to process electronic payments, such as email addresses and financial account numbers. Additionally, the bill allows tax collectors to charge a processing fee for electronic payments, not exceeding five percent of the total tax amount, and provides protections for taxpayers by stipulating that electronic payments are considered timely if made properly by the due date. The bill also updates provisions for waiving penalties and interest in cases of electronic payment transmission errors. The implementation will be phased in, with counties over 120,000 in population required to comply by the 2026 tax year and smaller counties by the 2027 tax year, with the entire act taking effect on January 1, 2026.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (2)

Last Action

Placed on General State Calendar (on 05/26/2025)

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