Monitoring the Session

SB 1412

Nichols’s bill on late timber appraisal applications

Died in committee

Verdict: No flags

No flagsInitial review
Sen. Robert NicholsRSenate 3

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

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.

Caption from analyzed text · version I.

Summary

Families of a deceased owner can file late to keep the timber appraisal.

The bill lets the family or estate of a deceased timber land owner file a late application to keep the land's timber appraisal, as long as it is filed by the tax delinquency date. It touches surviving spouses, children, executors and fiduciaries of owners who died during the prior tax year, plus county chief appraisers. Those late filers keep the lower timber valuation without paying the usual 10 percent late-filing penalty.

Receipt

The receipt

89R-SB1412 · 2025-02-19

SOLD BY

Sen. Robert NicholsRSenate 3

ITEM

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.

WHAT IT DOES

Families of a deceased owner can file late to keep the timber appraisal.

The bill lets the family or estate of a deceased timber land owner file a late application to keep the land's timber appraisal, as long as it is filed by the tax delinquency date. It touches surviving spouses, children, executors and fiduciaries of owners who died during the prior tax year, plus county chief appraisers. Those late filers keep the lower timber valuation without paying the usual 10 percent late-filing penalty.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Local Government
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Robert Nichols

Donors

James I Perkins$25,000Advanced Drainage Systems Inc. PAC$10KTexas REALTORS Political Action Committee$10K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 2, 2024 to Mar 25, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

James I Perkins$25,000.00
Advanced Drainage Systems Inc. PAC$10,000.00

Advanced Drainage Systems Inc. PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 2 other sitting lawmakers.

Derived recipient stock · Dec 5, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Dec 5, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100965387.

Texas REALTORS Political Action Committee$10,000.00

Texas REALTORS Political Action Committee

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Dec 5, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100965387.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Advanced Drainage Systems Inc. PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 2 other sitting lawmakers.

Derived recipient stock · Dec 5, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Dec 5, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100965387.

×

Texas REALTORS Political Action Committee

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Dec 5, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100965387.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R SB 1191

by Sen. Zaffirini, different lead author · Became law · reworked

Introduced text

Last action, May 23, 2023: Effective immediately

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.

Caption, 88R bill history

Sources

Texas Senate · Filed Feb 19, 2025

03/06/2025 S Referred to Local Government

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Senate committee · Local Government · Final status: Died in committee

Companion

HB 3370 by Ashby (identical)

Subjects

Agriculture

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

TIMBER & TIMBERLAND

Text

The text as introduced · 335 words

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.