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 by the participating taxing units. Additionally, it mandates 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. The notice must also be delivered by first-class mail and can be included with a notice of appraised value if practicable. Furthermore, the tax bill must clearly state the amounts due for both taxes and penalties as separate line items.

The bill also repeals Section 22.28(d) of the Tax Code and clarifies that the changes will apply only to ad valorem tax years beginning on or after January 1, 2026. The penalty imposed becomes part of the tax on the property and is secured by the tax lien that attaches under Section 32.01. This legislation aims to enhance compliance with property reporting requirements and ensure that penalties are clearly communicated and accounted for in tax bills.

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)