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| 3 | | - | |
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| 2 | + | (In the Senate - Filed March 5, 2025; March 17, 2025, read |
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| 3 | + | first time and referred to Committee on Local Government; |
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| 4 | + | April 10, 2025, reported favorably by the following vote: Yeas 4, |
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| 5 | + | Nays 1; April 10, 2025, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 7 | | |
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| 5 | 8 | | |
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| 6 | 9 | | A BILL TO BE ENTITLED |
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| 7 | 10 | | AN ACT |
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| 8 | 11 | | relating to the imposition of a penalty for failure to timely file a |
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| 9 | 12 | | rendition statement or property report with the chief appraiser of |
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| 10 | 13 | | an appraisal district. |
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| 11 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 15 | | SECTION 1. Sections 22.28(a) and (b), Tax Code, are amended |
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| 13 | 16 | | to read as follows: |
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| 14 | 17 | | (a) Except as otherwise provided by Section 22.30, the chief |
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| 15 | 18 | | appraiser shall impose a penalty on a person who fails to timely |
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| 16 | 19 | | file a rendition statement or property report required by this |
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| 17 | 20 | | chapter in an amount equal to 10 percent of the total amount of |
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| 18 | 21 | | taxes imposed on the property for that year by taxing units |
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| 19 | 22 | | participating in the appraisal district. Not later than June 1, the |
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| 20 | 23 | | [The] chief appraiser shall deliver by certified [first class] mail |
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| 21 | 24 | | a notice of the imposition of the penalty to the person. The notice |
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| 22 | 25 | | must also [may] be delivered with a notice of appraised value |
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| 23 | 26 | | provided under Section 25.19[, if practicable]. |
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| 24 | 27 | | (b) The chief appraiser shall certify to the assessor for |
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| 25 | 28 | | each taxing unit participating in the appraisal district that |
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| 26 | 29 | | imposes taxes on the property that a penalty imposed under this |
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| 27 | 30 | | chapter has become final. The assessor shall add the amount of the |
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| 28 | 31 | | penalty to the original amount of tax imposed on the property and |
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| 29 | 32 | | shall include that amount in the tax bill for that year. The tax |
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| 30 | 33 | | bill must state the amount of tax due and the amount of the penalty |
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| 31 | 34 | | due as separate line items. The penalty becomes part of the tax on |
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| 32 | 35 | | the property and is secured by the tax lien that attaches to the |
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| 33 | 36 | | property under Section 32.01. |
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| 34 | 37 | | SECTION 2. Section 22.28(d), Tax Code, is repealed. |
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| 35 | 38 | | SECTION 3. The changes in law made by this Act apply only to |
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| 36 | 39 | | an ad valorem tax year that begins on or after the effective date of |
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| 37 | 40 | | this Act. |
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| 38 | 41 | | SECTION 4. This Act takes effect January 1, 2026. |
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