TX HB3473

Requires all tax collectors to establish procedures allowing property owners to pay ad valorem (property) taxes via electronic payment methods including credit card, debit card, electronic check, electronic funds transfer, or automated clearinghouse payment

Authorizes tax collectors to charge a processing fee for electronic payments, capped at 5% of the total taxes, penalties, and interest being paid, provided the fee reasonably reflects actual processing expenses

Mandates county assessor-collectors to prominently display electronic payment information on county websites for all taxing units within their jurisdiction

Requires taxing units to waive penalties and interest when taxpayers can demonstrate they attempted timely electronic payment but failed due to transmission errors, if the tax is paid within 21 days of discovering the delinquency

Implementation is phased: counties with 120,000+ population must comply beginning with the 2026 tax year; counties under 120,000 population must comply beginning with the 2027 tax year