PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER I. VALUATION PROCEDURES
The Comptroller of Public Accounts proposes the repeal of §9.4037, concerning the use of electronic communications for transmittal of property tax information. 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 Rule §9.4037 takes effect.
Tetyana Melnyk, Director of Revenue Estimating Division, has determined that during the first five years that the proposed rule repeal is in effect, the repeal: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rule's applicability; and will not positively or adversely affect this state's economy.
Ms. Melnyk also has determined that the proposed rule repeal would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed rule repeal would benefit the public by conforming the rule to current statute. There would be no anticipated significant economic cost to the public. The proposed rule repeal would have no significant fiscal impact on small businesses or rural communities.
You may submit comments on the proposal to Shannon Murphy, Director, Property Tax Assistance Division, P.O. Box 13528 Austin, Texas 78711 or to the email address: ptad.rulecomments@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.
This repeal is proposed 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.
§9.4037.Use of Electronic Communications for Transmittal of Property Tax Information.
The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.
Filed with the Office of the Secretary of State on September 23, 2024.
TRD-202404563
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: November 3, 2024
For further information, please call: (512) 475-2220
The Comptroller of Public Accounts proposes new §9.4037, concerning electronic delivery of communications between tax officials and property owners. The new section replaces existing §9.4037, concerning use of electronic communications for transmittal of property tax information, which the comptroller is proposing to repeal. 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.
Tetyana Melnyk, Director of Revenue Estimating Division, has determined that during the first five years that the proposed new rule is in effect, the rule: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rule's applicability; and will not positively or adversely affect this state's economy.
Ms. Melnyk also has determined that the proposed new rule would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed new rule would benefit the public by conforming the rule to current statute and improving the clarity and implementation of the section. There would be no significant anticipated economic cost to the public. The proposed new rule would have no significant fiscal impact on small businesses or rural communities.
You may submit comments on the proposal to Shannon Murphy, Director, Property Tax Assistance Division, P.O. Box 13528 Austin, Texas 78711 or to the email address: ptad.rulecomments@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.
This section is proposed 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 will not be adopted by reference, but are available for review on the comptroller's website at https://comptroller.texas.gov/taxes/property-tax/rules/index.php.
This section implements Tax Code, §1.085 (Electronic Delivery of Communication).
§9.4037.Electronic Delivery of Communications between Tax Officials and Property Owners.
(a) Electronic Delivery of Communications. A communication that is required or permitted by Tax Code, Title 1 (Property Tax Code) to be delivered between a tax official and a property owner or a person designated by a property owner under Tax Code, §1.111(f) shall be delivered electronically if the property owner or person designated by the owner elects to exchange communications with the tax official electronically under Tax Code, §1.085.
(b) Media, Formats, Content and Methods. The tax official shall implement a process for the receipt and delivery of electronic communications with property owners or persons designated by property owners using any electronic format, which may include the use of electronic mail (email), Internet access, Instant Messaging (IM), Short Message Service (SMS), and other paperless means of communication.
(c) Request for Electronic Delivery. A property owner or person designated by a property owner under Tax Code, §1.111(f) must make the election by submitting the form prescribed by the comptroller to the applicable tax official(s) in the county where the property is located. A tax official must post on their website method(s) property owners can use to submit the form. The election remains in effect until rescinded in writing by the property owner or the person designated by the owner under Tax Code, §1.111(f).
(d) Guidelines. The Comptroller of Public Accounts will publish and periodically revise the Guidelines for Electronic Communications. Current guidelines can be obtained from the Comptroller of Public Accounts, Property Tax Assistance Division website at https://comptroller.texas.gov/taxes/property-tax/rules/index.php.
The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.
Filed with the Office of the Secretary of State on September 23, 2024.
TRD-202404564
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: November 3, 2024
For further information, please call: (512) 475-2220
The Comptroller of Public Accounts proposes amendments to §9.4323, concerning application. The comptroller amends the section to add an option for supporting documentation provided with applications.
The comptroller adds new subsection (b)(2)(C) to provide an option allowing an applying city or county to provide certified documentation from an internal auditor or financial officer.
Tetyana Melnyk, Director of Revenue Estimating Division, has determined that during the first five years that the proposed amended rule is in effect, the rule: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rule's applicability; and will not positively or adversely affect this state's economy.
Ms. Melnyk also has determined that the proposed amended rule would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed amended rule would benefit the public by conforming the rule to current statute and improving the clarity and implementation of the section. There would be no significant anticipated economic cost to the public. The proposed amended rule would have no fiscal impact on small businesses or rural communities.
You may submit comments on the proposal to Shannon Murphy, Director, Property Tax Assistance Division, P.O. Box 13528 Austin, Texas 78711 or to the email address: ptad.rulecomments@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.
This amendment is proposed under Local Government Code, §140.011(i), which requires the comptroller to adopt rules necessary to implement Local Government Code, §140.011 (Local Governments Disproportionately Affected by Property Tax Relief for Disabled Veterans).
This amendment implements Local Government Code, §140.011 (Local Governments Disproportionately Affected by Property Tax Relief for Disabled Veterans).
§9.4323.Application.
(a) In order to receive payment under this subchapter, an applicant must submit a completed application. The completed application must be received no earlier than February 1 nor later than April 1 of the year following the end of a fiscal year for which the applicant is seeking a payment under this subchapter.
(b) A completed application must include the following items:
(1) A map showing that:
(A) if the applicant is a municipality, the municipality is adjacent to a United States military installation; or
(B) if the applicant is a county, a United States military installation is wholly or partly located within that county.
(2) Documentation to substantiate the sources and amounts of general fund revenues listed on the application. That documentation must be:
(A) an independent audit covering the fiscal year for
which the applicant is requesting payment; [or]
(B) a comprehensive annual financial report covering
the fiscal year for which the applicant is requesting payment;
or [.]
(C) documentation from the applicant's internal auditor or financial officer certifying that the information submitted is true and correct to the best of their knowledge.
(3) If the documentation listed in paragraph (2)[(A)
or (B)] of this subsection does not substantiate all of the
sources and amounts of general fund revenues listed on the application,
the applicant must submit additional documentation to substantiate
the sources and amounts of general fund revenue which is certified
by a city, county or independent auditor.
(4) Documentation to substantiate the exemption amount.
(5) Documentation to substantiate the property tax rate adopted by the applicant for the tax year in which the fiscal year for which the applicant is requesting payment begins.
(c) Documentation submitted with the application under subsection (b)(2) - (5) of this section must be highlighted for easy identification of the following values:
(1) the specific total for each general fund revenue source;
(2) the adopted property tax rate; and
(3) the total exemption amount.
(d) The application must be submitted on the comptroller prescribed form. The method in which the application is submitted must conform to the instructions in the comptroller prescribed form.
(e) The application must be signed by an official of the local government that is authorized to bind the local government. The local official must certify that all information in the application is true and correct.
(f) The applicant is responsible for verifying receipt by the comptroller of the completed application and any information requested under §9.4325 of this title (relating to Review by Comptroller).
The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.
Filed with the Office of the Secretary of State on September 23, 2024.
TRD-202404561
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: November 3, 2024
For further information, please call: (512) 475-2220