S.B. No. 1352 amends the Texas Tax Code to establish new deadlines for filing applications for certain ad valorem tax exemptions and allocations. Specifically, it introduces Subsection (d-1) to Section 11.43, which mandates that if the chief appraiser extends the deadline for property owners to file a rendition statement or property report to May 15, the deadline for filing an exemption application under Section 11.251 is also extended to May 15. Additionally, the chief appraiser may grant a further extension of up to 60 days for good cause shown. Similar provisions are added to Section 21.09 with the introduction of Subsection (b-1), which extends the deadline for filing allocation applications under the same conditions.

The bill also revises the penalty structure for late applications. In Section 11.4391(b) and Section 21.10(b), the penalties for property owners whose applications are approved are adjusted to be the lesser of either 10 percent of the difference in tax amounts or 10 percent of the total tax imposed on the property. These changes apply specifically to applications filed on or after the effective date of the Act, which is set for September 1, 2025.

Statutes affected:
Introduced: Tax Code 11.43, Tax Code 11.4391, Tax Code 21.09, Tax Code 21.10 (Tax Code 21, Tax Code 11)
Senate Committee Report: Tax Code 11.43, Tax Code 11.4391, Tax Code 21.09, Tax Code 21.10 (Tax Code 21, Tax Code 11)
Engrossed: Tax Code 11.43, Tax Code 11.4391, Tax Code 21.09, Tax Code 21.10 (Tax Code 21, Tax Code 11)
House Committee Report: Tax Code 11.43, Tax Code 11.4391, Tax Code 21.09, Tax Code 21.10 (Tax Code 21, Tax Code 11)
Enrolled: Tax Code 11.43, Tax Code 11.4391, Tax Code 21.09, Tax Code 21.10 (Tax Code 21, Tax Code 11)