By: Paxton S.B. No. 1951
(In the Senate - Filed March 5, 2025; March 17, 2025, read
first time and referred to Committee on Local Government;
April 10, 2025, reported favorably by the following vote: Yeas 4,
Nays 1; April 10, 2025, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of a penalty for failure to timely file a
rendition statement or property report with the chief appraiser of
an appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 22.28(a) and (b), Tax Code, are amended
to read as follows:
(a) Except as otherwise provided by Section 22.30, the chief
appraiser shall impose a penalty on a person who fails to timely
file a rendition statement or property report required by this
chapter in an amount equal to 10 percent of the total amount of
taxes imposed on the property for that year by taxing units
participating in the appraisal district. Not later than June 1, the
[The] chief appraiser shall deliver by certified [first class] mail
a notice of the imposition of the penalty to the person. The notice
must also [may] be delivered with a notice of appraised value
provided under Section 25.19[, if practicable].
(b) The chief appraiser shall certify to the assessor for
each taxing unit participating in the appraisal district that
imposes taxes on the property that a penalty imposed under this
chapter has become final. The assessor shall add the amount of the
penalty to the original amount of tax imposed on the property and
shall include that amount in the tax bill for that year. The tax
bill must state the amount of tax due and the amount of the penalty
due as separate line items. The penalty becomes part of the tax on
the property and is secured by the tax lien that attaches to the
property under Section 32.01.
SECTION 2. Section 22.28(d), Tax Code, is repealed.
SECTION 3. The changes in law made by this Act apply only to
an ad valorem tax year that begins on or after the effective date of
this Act.
SECTION 4. This Act takes effect January 1, 2026.
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