The bill, S.B. No. 1531, amends the Texas Tax Code to facilitate the electronic payment of ad valorem taxes and introduces a fee structure for processing these payments. It defines "electronic payment" to include various methods such as credit cards, debit cards, electronic checks, and automated clearinghouse payments. Tax collectors are required to accept these forms of electronic payment and may charge a processing fee that does not exceed five percent of the total taxes, penalties, or interest due. Additionally, the bill mandates that each collector establish procedures for property owners to make electronic payments and receive confirmation of their submissions.

Furthermore, the bill modifies existing provisions regarding the waiver of penalties and interest on delinquent taxes, allowing for waivers if taxpayers can demonstrate that they attempted to pay electronically before the due date but encountered transmission errors. The changes will take effect starting January 1, 2026, with compliance timelines varying based on the population of the county in which the taxing unit is located. Overall, the bill aims to modernize tax payment processes and improve efficiency in tax collection.

Statutes affected:
Introduced: Tax Code 31.06, Tax Code 33.011 (Tax Code 31, Tax Code 33)