PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER I. VALUATION PROCEDURES
The Comptroller of Public Accounts adopts the repeal of §9.4037, concerning the use of electronic communications for transmittal of property tax information, without changes to the proposed text as published in the October 4, 2024, issue of the Texas Register (49 TexReg 8067). The rule will not be republished. The comptroller repeals existing §9.4037 to replace it with new §9.4037. The repeal of §9.4037 will be effective the date the new §9.4037 takes effect.
The comptroller did not receive any comments regarding adoption of the repeal.
This repeal is adopted under Tax Code, §1.085, which provides the comptroller with the authority to prescribe a form, to adopt rules relating to acceptable media, formats, content, and methods for the electronic delivery of communications under Tax Code, Title 1, and to adopt guidelines for tax officials to implement the form and rules.
The repeal implements Tax Code, §1.085.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on November 7, 2024.
TRD-202405404
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: November 27, 2024
Proposal publication date: October 4, 2024
For further information, please call: (512) 475-2220
The Comptroller of Public Accounts adopts new §9.4037, concerning electronic delivery of communications between tax officials and property owners, without changes to the proposed text as published in the October 4, 2024, issue of the Texas Register (49 TexReg 8068). The rule will not be republished. The new section replaces existing §9.4037, concerning use of electronic communications for transmittal of property tax information, which the comptroller is repealing. New §9.4037 implements House Bill 1228, 88th Legislature, R.S., 2023, which amended Tax Code, §1.085 (Electronic Delivery of Communication), allowing a property owner or person designated by the property owner to elect to exchange communications with a tax official electronically.
Subsection (a) describes when electronic communications are required.
Subsection (b) lists acceptable methods and formats for electronic communications.
Subsection (c) describes the required form for electing electronic communications.
Subsection (d) describes the guidelines for implementation of this section by tax officials.
The comptroller did not receive any comments regarding adoption of the new section.
This section is adopted under Tax Code, §1.085 (Electronic Delivery of Communication), which provides the comptroller with the authority to prescribe by rule acceptable media, formats, content, and methods for the electronic delivery of communications, adopt guidelines for implementation and prescribe a form. The form and guidelines were not adopted by reference, but are available on the comptroller's website at https://comptroller.texas.gov/taxes/property-tax/.
This section implements Tax Code, §1.085 (Electronic Delivery of Communication).
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on November 7, 2024.
TRD-202405406
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: November 27, 2024
Proposal publication date: October 4, 2024
For further information, please call: (512) 475-2220