AN ACT RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY

This bill allows local municipalities to let taxpayers choose to receive tax notices via email or other digital methods instead of traditional mail. It creates a program where residents can waive their right to physical mail notifications and opt for electronic delivery of tax information. The law clarifies that receiving notice by any method, including digital, is sufficient and that failing to receive a notice does not excuse the payment of taxes. This change applies to cities and towns that currently send tax bills through the postal service.