The bill amends the Texas Tax Code to require that certain notices related to ad valorem tax delinquencies be delivered to property owners via certified mail. Specifically, it mandates that the collector for a taxing unit must send a notice of delinquency by certified mail to each person listed on the current delinquent tax roll 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 by certified mail to the property owner 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 any applicable penalties by certified mail to the property owner. 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)