H.B. No. 3370 amends the Texas Tax Code to allow for late applications for the appraisal of land as qualified timber land following the death of the landowner. The bill 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 the relevant subchapter in the previous tax year, ownership changed due to the death of the owner, and the application is filed by the surviving spouse, child, executor, administrator, or fiduciary by the delinquency date for taxes on the land.

Additionally, the bill modifies 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 aims to provide relief to heirs and ensure that the property can continue to be appraised as qualified timber land without incurring penalties due to the timing of the application. The law will take effect on January 1, 2026, and applies only to applications filed after this date.

Statutes affected:
Introduced: Tax Code 23.751 (Tax Code 23)
House Committee Report: Tax Code 23.751 (Tax Code 23)
Engrossed: Tax Code 23.751 (Tax Code 23)
Senate Committee Report: Tax Code 23.751 (Tax Code 23)
Enrolled: Tax Code 23.751 (Tax Code 23)