The bill, H.B. No. 3258, amends the Tax Code to establish penalties for individuals who fail to timely file a rendition statement or property report with the chief appraiser of an appraisal district. Specifically, it mandates that the chief appraiser impose a penalty equal to 10 percent of the total taxes imposed on the property for that year. The bill introduces a requirement that the chief appraiser must deliver a notice of the penalty via certified mail by June 1, and this notice must also be included with the notice of appraised value. Additionally, the tax bill must clearly state the amounts due for both the tax and the penalty as separate line items, with the penalty becoming part of the tax secured by the property tax lien.

Furthermore, the bill repeals Section 22.28(d) of the Tax Code, which likely contained previous provisions regarding penalties or filing requirements. The changes enacted by this bill will only apply to ad valorem tax years beginning on or after January 1, 2026, which is the effective date of the Act.

Statutes affected:
Introduced: Tax Code 22.28 (Tax Code 22)