Relating to the requirement that certain ad valorem tax-related notices be delivered to a property owner by certified mail.

HB 3199 requires Texas property tax collectors to deliver specific delinquency and penalty notices to property owners by certified mail instead of regular mail. It amends three sections of the Tax Code (33.04, 33.07, and 33.08) to mandate certified mail for: (1) annual delinquency notices, (2) penalty notices sent 30-60 days before July 1, and (3) penalty notices after taxes become delinquent. This directly affects property owners who owe taxes and taxing units or appraisal districts responsible for sending these notices. The law takes effect September 1, 2025, and changes only the delivery method - not the tax amounts or penalties themselves.