The Comptroller of Public Accounts proposes a new §9.4037, concerning use of electronic communications for transmittal of property tax information. The new rule is proposed to implement Senate Bill 340 and Senate Bill 1833, 78th Legislature, 2003, effective January 1, 2005 for appraisal districts established for a county with a population of more than 500,000, and effective January 1, 2006 for appraisal districts established for a county with a population of 500,000 or less.

James LeBas, Chief Revenue Estimator, has determined that for the first five-year period the rule will be in effect, there will be no significant revenue impact on the state or units of local government.

Mr. LeBas also has determined that for each year of the first five years the rule is in effect, the public benefit anticipated as a result of enforcing the rule will be in providing additional information to taxpayers regarding state and local tax laws. The proposed amendment would have no significant fiscal impact on small businesses.

Comments on the proposal may be submitted to Buddy Breivogel, Manager, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.

This new section is proposed under Tax Code, §1.085(e), which requires the comptroller to adopt rules necessary for the use of electronic means for certain interactions between property owners and appraisal districts, taxing units, or other tax officials.

The new section implements Tax Code, §1.085(e).