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.
Summary
SB 1951 amends the Texas Tax Code provisions governing penalties for failing to timely file a rendition statement or property report with an appraisal district chief appraiser. Under the bill, a person who misses the filing deadline remains subject to a penalty equal to 10 percent of the total property taxes imposed on the property for that year by taxing units in the appraisal district. The bill also clarifies how notice of the penalty must be delivered: the chief appraiser must send notice by first-class mail, but must use certified mail if the property was not on the appraisal roll in the prior tax year. The notice may also be included with the appraised value notice, but that is no longer discretionary language tied to practicality.
The bill further requires the chief appraiser to certify the final penalty to each taxing unit’s assessor, who must add the penalty to the tax bill as a separate line item. The penalty becomes part of the property tax and is secured by the same tax lien that applies to the underlying property tax. SB 1951 repeals Section 22.28(d) of the Tax Code and applies only to ad valorem tax years beginning on or after the bill’s effective date, January 1, 2026.
Impact
SB 1951 makes targeted changes to property tax administration by tightening and clarifying the notice and billing procedures for rendition penalties in appraisal districts. It affects property owners who are required to file rendition statements or property reports, as well as chief appraisers, tax assessors, and taxing units that participate in appraisal districts. The bill does not change the underlying obligation to file, but it standardizes how penalties are imposed, noticed, certified, and collected, and it makes the penalty expressly part of the tax lien process.
Sentiment
The bill appears to have received generally favorable support, passing both chambers with substantial majorities. The Senate approved it multiple times by 25-6, and the House passed the amended version 136-9, suggesting broad agreement on the need to clarify and enforce rendition penalty procedures. The final Senate concurrence in the House amendment also passed 25-6, indicating that the chamber changes were acceptable to most members.
Contention
The main point of contention appears to have been the policy choice to maintain a significant penalty for late rendition filings and to formalize collection through the property tax system. The relatively small but consistent minority of nays in both chambers suggests some legislators may have objected to the burden on property owners, the severity of the 10 percent penalty, or the administrative enforcement approach. No committee transcript is available, so the specific arguments for or against the bill are not documented in the provided materials.
Identical
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.