The bill, H.B. No. 3370, amends Section 23.751 of the Tax Code to allow for late applications for the appraisal of land as qualified timber land following the death of the landowner. Specifically, it introduces a new Subsection (a-1) that permits the chief appraiser to accept and approve or deny late applications if certain conditions are met: the land was appraised under this subchapter in the previous tax year, ownership changed due to the death of the owner during that year, and the application is filed by the delinquency date for taxes by a surviving spouse, child, executor, administrator, or fiduciary.

Additionally, the bill amends Subsection (b) to clarify that if a late application is approved under the new provisions, the owner will not be subject to the usual 10 percent penalty on the tax difference that would apply to late applications. This change is set to take effect on January 1, 2026, and applies only to applications filed after that date.

Statutes affected:
Introduced: Tax Code 23.751 (Tax Code 23)