TX SB1531

Requires all tax collectors to establish procedures allowing property owners to pay ad valorem (property) taxes electronically via credit card, debit card, or electronic check, and to receive payment confirmation

Mandates that tax collectors prominently display electronic payment information on their websites if they maintain one

Authorizes collectors to charge a processing fee for electronic payments, capped at 5% of the total taxes, penalties, and interest being paid, with the fee set at an amount reasonably related to processing expenses

Requires taxing units to waive penalties and interest on delinquent taxes when a taxpayer can prove they attempted timely electronic payment but failed due to a transmission error, and then paid within 21 days of discovering the delinquency

Implements compliance requirements beginning with the 2026 tax year for taxing units in counties with 120,000+ population, and the 2027 tax year for those in smaller counties