HB3258 - Relating to the imposition of a penalty for failure to timely file a rendition statement or property report with the chief appraiser of an appraisal district.

  89R3779 LHC-F     By: Button H.B. No. 3258       A BILL TO BE ENTITLED   AN ACT   relating to the imposition of a penalty for failure to timely file a   rendition statement or property report with the chief appraiser of   an appraisal district.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Sections 22.28(a) and (b), Tax Code, are amended   to read as follows:          (a)  Except as otherwise provided by Section 22.30, the chief   appraiser shall impose a penalty on a person who fails to timely   file a rendition statement or property report required by this   chapter in an amount equal to 10 percent of the total amount of   taxes imposed on the property for that year by taxing units   participating in the appraisal district.   Not later than June 1, the     [ The ] chief appraiser shall deliver by certified [ first class ] mail   a notice of the imposition of the penalty to the person.  The notice   must also [ may ] be delivered with a notice of appraised value   provided under Section 25.19[ , if practicable ].          (b)  The chief appraiser shall certify to the assessor for   each taxing unit participating in the appraisal district that   imposes taxes on the property that a penalty imposed under this   chapter has become final.  The assessor shall add the amount of the   penalty to the original amount of tax imposed on the property and   shall include that amount in the tax bill for that year. The tax   bill must state the amount of tax due and the amount of the penalty   due as separate line items.   The penalty becomes part of the tax on   the property and is secured by the tax lien that attaches to the   property under Section 32.01.          SECTION 2.  Section 22.28(d), Tax Code, is repealed.          SECTION 3.  The changes in law made by this Act apply only to   an ad valorem tax year that begins on or after the effective date of   this Act.          SECTION 4.  This Act takes effect January 1, 2026.