bill on notice of late rendition penalties

The text as introduced · 337 words

89R3779 LHC-F

By: Button
H.B. No. 3258

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 Section 22.28(d), Tax Code, is repealed.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.