Monitoring the Session

SB 1951

bill changing notice of the late rendition penalty

Became law, effective Jan 1, 2026

Verdict: No flags

No flagsInitial review
Sen. Angela PaxtonRSenate 8

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 the imposition of a penalty for failure to timely file a rendition statement or property report with the chief appraiser of an appraisal district.

Caption from analyzed text · version I.

Summary

Same 10 percent penalty. New way of telling owners they owe it.

The bill changes how appraisal districts notify property owners that they owe the 10 percent penalty for filing a rendition statement or property report late. Chief appraisers must send the penalty notice by certified mail by June 1 and must include it with the notice of appraised value, and tax bills must list the tax and the penalty as separate line items. It also repeals one existing subsection of the penalty law and applies starting with the 2026 tax year.

Receipt

The receipt

89R-SB1951 · 2025-03-05

SOLD BY

Sen. Angela PaxtonRSenate 8

ITEM

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.

WHAT IT DOES

Same 10 percent penalty. New way of telling owners they owe it.

The bill changes how appraisal districts notify property owners that they owe the 10 percent penalty for filing a rendition statement or property report late. Chief appraisers must send the penalty notice by certified mail by June 1 and must include it with the notice of appraised value, and tax bills must list the tax and the penalty as separate line items. It also repeals one existing subsection of the penalty law and applies starting with the 2026 tax year.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal implication to the State is anticipated.

LBB estimate · fiscal note version F · source

Sources

Fiscal note · version F · May 20, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Local Government
  5. Scheduled for public hearing on . . .
  6. Considered in public hearing
  7. Testimony taken in committee
  8. Left pending in committee
  9. Considered in public hearing
  10. Vote taken in committee
  11. Reported favorably w/o amendments
  12. Committee report printed and distributed
  13. Placed on intent calendar
  14. Rules suspended-Regular order of business
  15. Record vote
  16. Read 2nd time & passed to engrossment
  17. Record vote
  18. Three day rule suspended
  19. Record vote
  20. Read 3rd time
  21. Passed
  22. Record vote
  23. Reported engrossed
  24. Received from the Senate
  25. Read first time
  26. Referred to s/c on Property Tax Appraisals by Speaker
  27. Considered by s/c in public hearing
  28. Reported from s/c favorably with substitute
  29. Considered in formal meeting
  30. Reported favorably w/o amendment(s)
  31. Comte report filed with Committee Coordinator
  32. Committee report distributed
  33. Committee report sent to Calendars
  34. Considered in Calendars
  35. Placed on General State Calendar
  36. Read 2nd time
  37. Amended 1-Button
  38. Passed to 3rd reading as amended
  39. Record vote RV#2969
  40. Statement(s) of vote recorded in Journal
  41. Read 3rd time
  42. Passed
  43. Record vote RV#3040
  44. House passage as amended reported
  45. House amendment(s) laid before the Senate
  46. Read
  47. Senate concurs in House amendment(s)
  48. Record vote
  49. Senate concurs in House amendment(s)-reported
  50. Reported enrolled
  51. Signed in the Senate
  52. Signed in the House
  53. Sent to the Governor
  54. Signed by the Governor
  55. Effective on 1/1/26
FILED UNDER

No verified beat found.

SIGNED FOR BY

House · 136 yea · 9 nay

Senate · 25 yea · 6 nay

Sources

House: Final passage · May 20, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

Senate: Final passage · Apr 22, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Angela Paxton

Donors

James Stanton$47,500Texans for Lawsuit Reform PAC$40KGary Blake$30,000

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 · Oct 27, 2024 to Jun 30, 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 Stanton$47,500.00
Texans for Lawsuit Reform PAC$40,000.00

Texans for Lawsuit Reform PAC

$40,000.00

Cash
$40,000.00
Paid by others
$0.00
Total
$40,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 11, 2024 to Jun 30, 2025. 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: 100982305, 101012314.

Gary Blake$30,000.00
Money

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

×

Texans for Lawsuit Reform PAC

$40,000.00

Cash
$40,000.00
Paid by others
$0.00
Total
$40,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 11, 2024 to Jun 30, 2025. 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: 100982305, 101012314.

Votes7

Senate May 22, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Paxton moved to concur in the House amendment to SB 1951. The motion prevailed by the following vote: Yeas 25, Nays 6.

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

House May 20, 2025

Yea
136
Nay
9
Present, not voting
2
Absent
2
Excused
1
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 3040

SB 1951 was passed by (Record 3040): 136 Yeas, 9 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 136 (published)
  • Nay: 9 (published)
  • Present, not voting: 2 (published)
  • Absent: 2 (derived from named list)
  • Excused: 1 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House May 19, 2025

Yea
134
Nay
6
Present, not voting
2
Absent
4
Excused
4
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 2969

SB 1951, as amended, was passed to third reading by (Record 2969): 134 Yeas, 6 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 134 (published)
  • Nay: 6 (published)
  • Present, not voting: 2 (published)
  • Absent: 4 (derived from named list)
  • Excused: 4 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Senate Apr 22, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read third time and was passed by the following vote: Yeas 25, Nays 6. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 22, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Paxton moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that SB 1951 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 25, Nays 6.

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 22, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read second time and was passed to engrossment by the following vote: Yeas 25, Nays 6. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate Apr 22, 2025

Yea
25
Nay
6
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Paxton moved to suspend the regular order of business to take up for consideration SB 1951 at this time on its second reading: SB 1951, 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. The motion prevailed by the following vote: Yeas 25, Nays 6.

Published stock of positions for this vote, except where marked derived.

  • Yea: 25 (published)
  • Nay: 6 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Witnesses4
For
3
Against
1
On
0
Names

For

  • Self; Ryan LLC; Popp Hutcheson1 registration
  • Texas Association of Property Tax Professionals1 registration
  • Texas Taxpayers and Research Association - (TTARA)1 registration

Against

  • Texas association of appraisal districts1 registration
Sources

4 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No fiscal implication to the State is anticipated.

LBB estimate · fiscal note version F · source

Sources

Fiscal note · version F · May 20, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

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

Sources

Texas Senate · Filed Mar 5, 2025

06/20/2025 E Effective on 1/1/26

Texas Legislature Online · Introduced · Senate Committee Report · Engrossed · House Committee Report · Enrolled

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

Sponsors
Angie Chen ButtonRHouse 112

House committee · Ways & Means · Committee vote 11 aye, 0 nay, 2 absent · Out of committee

Senate committee · Local Government · Committee vote 4 aye, 1 nay, 2 absent · Out of committee

Companion

HB 3258 by Button (identical)

Subjects

Taxation--Property-Appraisals & Appraisal Districts

Text

The text as introduced · 337 words

89R3779 LHC-F

By: Paxton
S.B. No. 1951

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.