89R11915 CJC-F
By: Nichols S.B. No. 1412
A BILL TO BE ENTITLED
AN ACT
relating to late applications for the appraisal of land for ad
valorem tax purposes as qualified timber land following the death
of the owner of the land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.751, Tax Code, is amended by adding
Subsection (a-1) and amending Subsection (b) to read as follows:
(a-1) Notwithstanding Subsection (a), the chief appraiser
shall accept and approve or deny an application for appraisal under
this subchapter after the deadline for filing the application has
passed if:
(1) the land that is the subject of the application was
appraised under this subchapter in the preceding tax year;
(2) the ownership of the land changed as a result of
the death of an owner of the land during the preceding tax year; and
(3) the application is filed not later than the
delinquency date for the taxes on the land for the year for which
the application is filed by:
(A) the surviving spouse or a surviving child of
the decedent;
(B) the executor or administrator of the estate
of the decedent; or
(C) a fiduciary acting on behalf of the surviving
spouse or a surviving child of the decedent.
(b) If appraisal under this subchapter is approved when the
application is filed late, the owner is liable for a penalty of 10
percent of the difference between the amount of tax imposed on the
property and the amount that would be imposed if the property were
taxed at market value. The penalty prescribed by this subsection
does not apply to a late application filed under Subsection (a-1).
SECTION 2. The change in law made by this Act applies only
to an application for appraisal under Subchapter E, Chapter 23, Tax
Code, that is filed with the chief appraiser of an appraisal
district on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2026.