Texas 2025 - 89th Regular

Texas Senate Bill SB1352

Filed
2/18/25  
Out of Senate Committee
3/24/25  
Voted on by Senate
4/10/25  
Out of House Committee
5/16/25  
Voted on by House
5/24/25  
Governor Action
6/20/25  

Caption

Relating to the deadline for filing an application for certain ad valorem tax exemptions or allocations and the calculation of the penalty for filing a late application for such an exemption or allocation.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 4391
    • Section: 43
    • Section: 4391
    • Section: New Section
    • Section: 4391
    • Section: New Section
    • Section: New Section
    • Section: 4391
    • Section: 43
    • Section: 4391
    • Section: New Section
    • Section: 4391
    • Section: 43
    • Section: 4391
  • Chapter 21. Taxable Situs
    • Section: 09
    • Section: 10
    • Section: 09
    • Section: 10
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: 09
    • Section: 10
    • Section: 09
    • Section: 10
    • Section: New Section
    • Section: 09
    • Section: 10

Companion Bills

No companion bills found.

Previously Filed As

TX HB4463

Relating to the authority to file an application for certain ad valorem tax exemptions after the filing deadline if an exemption for the property was previously canceled because it was erroneously granted.

TX SB871

Relating to the exemption of inventory from ad valorem taxation.

TX HB2987

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB1789

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB1191

Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified open-space land following the death of the owner of the land.

TX HB2398

Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified open-space land following the death of the owner of the land.

TX SB5

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes.

TX HB2397

Relating to the eligibility of certain property to continue to qualify for an ad valorem tax exemption or special appraisal following certain changes in ownership.

TX SB2516

Relating to the calculation of certain ad valorem tax rates of certain taxing units.

TX SB978

Relating to the repeal of provisions providing for the calculation and effect of a de minimis ad valorem tax rate.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.