House Bill No. 3199 amends the Texas Tax Code to require that certain notices related to ad valorem tax delinquencies be delivered to property owners by certified mail. Specifically, the bill mandates that the collector for a taxing unit must send a notice of delinquency to each person on the current delinquent tax roll via certified mail at least once a year. Additionally, if a taxing unit or appraisal district imposes a penalty, the collector is required to send a notice of both the delinquency and the penalty to the property owner by certified mail at least 30 days and no more than 60 days before July 1.

Furthermore, the bill stipulates that after taxes become delinquent, the collector must also send a notice of the delinquency and the associated penalty to the property owner by certified mail. The penalty will be incurred on the first day of the month that is at least 21 days after the notice is sent. This legislation is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 33.04, Tax Code 33.07, Tax Code 33.08 (Tax Code 33)
House Committee Report: Tax Code 33.04, Tax Code 33.07, Tax Code 33.08 (Tax Code 33)