PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES

(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 chief appraiser shall deliver a notice of the imposition of the penalty to the person. The notice must be delivered by first-class mail, except that the notice must be delivered by certified mail if the property was not listed on the appraisal roll in the preceding tax year. The notice must also be delivered with a notice of appraised value provided under Section 25.19. (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. (c) A penalty under this chapter becomes final if: (1) the property owner does not protest under Section 22.30 the imposition of the penalty before the appraisal review board; (2) the appraisal review board determines a protest brought by the property owner under Section 22.30 by denying a waiver of the penalty and the property owner does not bring an appeal under Chapter 42 or the judgment of the district court sustaining the determination subsequently becomes final; or (3) a court imposes the penalty under Section 22.29 and the order of the court imposing the penalty subsequently becomes final. (d) Repealed by Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951), Sec. 2, eff. January 1, 2026.