S.B. No. 1951 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. The bill specifies that the penalty will be 10 percent of the total taxes imposed on the property for that year. It introduces a requirement that the chief appraiser must deliver a notice of the penalty by certified mail if the property was not listed on the appraisal roll in the preceding tax year, and mandates that the tax bill must clearly state the amounts due for both taxes and penalties as separate line items. Additionally, the penalty will become part of the tax on the property and will be secured by the tax lien.

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

Statutes affected:
Introduced: Tax Code 22.28 (Tax Code 22)
Senate Committee Report: Tax Code 22.28 (Tax Code 22)
Engrossed: Tax Code 22.28 (Tax Code 22)
House Committee Report: Tax Code 22.28 (Tax Code 22)
Enrolled: Tax Code 22.28 (Tax Code 22)