Bill > HB3199

This bill modifies the Texas Tax Code to require that certain delinquency notices related to property taxes be delivered by certified mail. Specifically, the bill amends three sections of the tax code to mandate that collectors for taxing units or appraisal districts must send notices of tax delinquency via certified mail under specific circumstances. These circumstances include annual notices to people on the delinquent tax roll, notices about additional penalties for delinquency, and notices of specific delinquency-related penalties. The term "ad valorem" in the bill title refers to property taxes that are assessed based on the value of the property. The bill ensures that property owners receive important tax-related communications through a more traceable and verifiable method of delivery, which can help prevent misunderstandings about tax obligations and potential penalties. The changes will take effect on September 1, 2025, giving taxing units and appraisal districts time to adjust their notification procedures to comply with the new certified mail requirement.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3199