HB3370 - Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land.

      H.B. No. 3370         AN ACT   relating to late applications for the appraisal of land for ad   valorem tax purposes as qualified timber land following the death   of the owner of the land.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 23.751, Tax Code, is amended by adding   Subsection (a-1) and amending Subsection (b) to read as follows:           (a-1)     Notwithstanding Subsection (a), the chief appraiser   shall accept and approve or deny an application for appraisal under   this subchapter after the deadline for filing the application has   passed if:                 (1)     the land that is the subject of the application was   appraised under this subchapter in the preceding tax year;                 (2)     the ownership of the land changed as a result of   the death of an owner of the land during the preceding tax year; and                 (3)     the application is filed not later than the   delinquency date for the taxes on the land for the year for which   the application is filed by:                       (A)     the surviving spouse or a surviving child of   the decedent;                       (B)     the executor or administrator of the estate   of the decedent; or                       (C)     a fiduciary acting on behalf of the surviving   spouse or a surviving child of the decedent.          (b)  If appraisal under this subchapter is approved when the   application is filed late, the owner is liable for a penalty of 10   percent of the difference between the amount of tax imposed on the   property and the amount that would be imposed if the property were   taxed at market value. The penalty prescribed by this subsection   does not apply to a late application filed under Subsection (a-1).          SECTION 2.  The change in law made by this Act applies only   to an application for appraisal under Subchapter E, Chapter 23, Tax   Code, that is filed with the chief appraiser of an appraisal   district on or after the effective date of this Act.          SECTION 3.  This Act takes effect January 1, 2026.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 3370 was passed by the House on May 8,   2025, by the following vote:  Yeas 145, Nays 0, 2 present, not   voting.     ______________________________   Chief Clerk of the House                 I certify that H.B. No. 3370 was passed by the Senate on May   20, 2025, by the following vote:  Yeas 31, Nays 0.     ______________________________   Secretary of the Senate       APPROVED:  _____________________                      Date                           _____________________                    Governor