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AN ACT
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relating to the imposition of a penalty for failure to timely file a |
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rendition statement or property report with the chief appraiser of |
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an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 22.28(a) and (b), Tax Code, are amended |
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to read as follows: |
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(a) Except as otherwise provided by Section 22.30, the chief |
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appraiser shall impose a penalty on a person who fails to timely |
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file a rendition statement or property report required by this |
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chapter in an amount equal to 10 percent of the total amount of |
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taxes imposed on the property for that year by taxing units |
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participating in the appraisal district. Not later than June 1, the |
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[The] chief appraiser shall deliver [by first class mail] a notice |
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of the imposition of the penalty to the person. The notice must be |
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delivered by first-class mail, except that the notice must be |
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delivered by certified mail if the property was not listed on the |
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appraisal roll in the preceding tax year. The notice must also |
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[may] be delivered with a notice of appraised value provided under |
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Section 25.19[, if practicable]. |
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(b) The chief appraiser shall certify to the assessor for |
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each taxing unit participating in the appraisal district that |
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imposes taxes on the property that a penalty imposed under this |
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chapter has become final. The assessor shall add the amount of the |
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penalty to the original amount of tax imposed on the property and |
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shall include that amount in the tax bill for that year. The tax |
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bill must state the amount of tax due and the amount of the penalty |
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due as separate line items. The penalty becomes part of the tax on |
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the property and is secured by the tax lien that attaches to the |
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property under Section 32.01. |
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SECTION 2. Section 22.28(d), Tax Code, is repealed. |
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SECTION 3. The changes in law made by this Act apply only to |
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an ad valorem tax year that begins on or after the effective date of |
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this Act. |
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SECTION 4. This Act takes effect January 1, 2026. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1951 passed the Senate on |
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April 22, 2025, by the following vote: Yeas 25, Nays 6; and that |
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the Senate concurred in House amendment on May 22, 2025, by the |
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following vote: Yeas 25, Nays 6. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1951 passed the House, with |
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amendment, on May 20, 2025, by the following vote: Yeas 136, |
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Nays 9, two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |