TX HB3199

Requires tax collectors to deliver annual delinquent tax notices to property owners by certified mail, rather than regular mail

Mandates certified mail delivery for notices of delinquency and penalty that must be sent 30-60 days before July 1 when a taxing unit imposes a penalty under Section 33.07

Requires certified mail for notices of delinquency and additional penalties under Section 33.08, with the penalty incurred on the first day of the month beginning at least 21 days after the notice is sent

Exempts collectors from sending notices if no tax bill was originally mailed or if the taxpayer's name and address cannot be determined with reasonable diligence

Takes effect September 1, 2025