Electronic Delivery Of Tax Bills
Tax Code Section 31.01 permits taxpayers and tax assessor-collectors to enter agreements for the delivery of tax statements or bills electronically. The Comptroller's office may prescribe acceptable media, formats, content, and methods for the delivery of tax bills by electronic means under subsection (k) and provide a model form agreement. Pursuant to Tax Code Section 31.01(l), following are the Comptroller-prescribed acceptable media, formats, content, and methods for the delivery of tax bills by electronic means under Tax Code Section 31.01(k) and a model form agreement.
This is not a rule; these are guidelines that can be used to assist local governments with this new law. Electronic delivery of tax bills is a local option. Please consult an attorney on whether to implement and how to implement this delivery method.
Media, Formats, Content, and Methods for Delivery of Tax Bills
The content and format of all tax bills delivered electronically shall conform to the requirements of all laws and Comptroller rules applicable to content and format of tax bills delivered by mail.
For purposes of this section, a “tax bill” includes both the tax bill and separate statements referenced in Tax Code Section 31.01.
For purposes of this section, “electronic means” refers to the method of transfer of information delivered by email (e.g. content set forth in body of email, PDF attachment to email, word processing document attachment to email, hyperlink included in body of email).
Tax bills delivered by electronic means pursuant to Tax Code Section 31.01 must be delivered by email. Except as provided by Tax Code Section 31.01(e), tax bills delivered by email must set forth in the body of the email all information required for tax bills. A tax bill may be delivered by email utilizing means other than setting forth all required information in the body of the email only by agreement as set forth in Tax Code Section 31.01(e).
A tax bill delivered electronically pursuant to Tax Code Section 31.01 may deliver the required information by email incorporating any electronic means to which the assessor and the individual or entity entitled to receipt of the tax bill have agreed in writing in accordance with the requirements of Tax Code Section 31.01(k) and this section.
All tax bills delivered pursuant to Tax Code Section 31.01 and this section shall be delivered by email that provides confirmation of receipt. If confirmation of receipt is not received by the 30th day following the date the tax bill is sent by email, the assessor shall deliver the tax bill to the individual or entity entitled to receive the tax bill by mail as provided under Tax Code Section 31.01. This subsection shall not be construed to limit or otherwise alter the provisions of Tax Code Section 31.01(g).
When an individual or entity submits for consideration by the assessor an agreement that is signed by the individual or entity pursuant to Tax Code Section 31.01(k), the assessor must, within ten business days of receipt of the agreement, advise the individual or entity whether the agreement has been accepted or rejected. Written notice of acceptance shall be provided by email to the email address designated in the agreement for electronic delivery of tax bills. Written notice of rejection shall be mailed to the name and mailing address designated in the agreement as the name and address of the individual or entity entitled to receive a tax bill pursuant to Tax Code Section 31.01.
Model Form Agreement
The guidelines and model form are not mandatory. They are intended to be used as general information to assist local governments. The Comptroller is not offering legal advice. The guidelines and model form neither constitute nor serve as a substitute for legal advice. Questions regarding the meaning or interpretation of statutes, legal requirements, and other matters should, as appropriate or necessary, be directed to an attorney or other appropriate counsel.