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TexasHB 337089th Legislature Regular SessionHouseWALLET

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.

Sponsored By: Trent Ashby, Robert Nichols (Republican)

Signed by Governor

AgricultureTaxation--Property-Appraisals & Appraisal DistrictsTaxation--Property-ExemptionsTIMBER & TIMBERLAND

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Late timber tax relief after owner's death

For applications filed starting January 1, 2026, the chief appraiser can accept late requests for qualified timber land appraisal. The land must have received that appraisal in the prior tax year. Its ownership must also have changed because an owner died during that year. Eligible filers are the surviving spouse or child, the estate's executor or administrator, or a fiduciary acting for that spouse or child. They must file by the date taxes become delinquent for the tax year covered by the application. Approval is not guaranteed. Qualifying applications avoid the usual penalty: 10% of the difference between market-value taxes and taxes under the timber appraisal.

Sponsors & Cosponsors

Sponsors

  • Trent Ashby

    House

  • Robert Nichols

    Republican • Senate

Cosponsors

  • Lois Kolkhorst

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 365 • No: 0

Senate vote • 5/20/2025

Record vote

Yes: 31 • No: 0

Senate vote • 5/20/2025

Record vote

Yes: 31 • No: 0

House vote • 5/8/2025

Record vote

Yes: 145 • No: 0

House vote • 5/7/2025

Record vote

Yes: 138 • No: 0

House vote • Unknown

Committee vote: Ways & Means

Yes: 13 • No: 0

Senate vote • Unknown

Committee vote: Local Government

Yes: 7 • No: 0

Actions Timeline

  1. Effective on 1/1/26

    6/20/2025House

  2. Signed by the Governor

    6/20/2025House

  3. Sent to the Governor

    5/22/2025House

  4. Signed in the Senate

    5/21/2025Senate

  5. Signed in the House

    5/21/2025House

  6. Reported enrolled

    5/20/2025House

  7. Senate passage reported

    5/20/2025House

  8. Record vote

    5/20/2025Senate

  9. Passed

    5/20/2025Senate

  10. Read 3rd time

    5/20/2025Senate

  11. Record vote

    5/20/2025Senate

  12. Three day rule suspended

    5/20/2025Senate

  13. Vote recorded in Journal

    5/20/2025Senate

  14. Read 2nd time & passed to 3rd reading

    5/20/2025Senate

  15. Rules suspended-Regular order of business

    5/20/2025Senate

  16. Placed on intent calendar

    5/20/2025Senate

  17. Co-sponsor authorized

    5/20/2025Senate

  18. Committee report printed and distributed

    5/16/2025Senate

  19. Recommended for local & uncontested calendar

    5/16/2025Senate

  20. Reported favorably w/o amendments

    5/16/2025Senate

  21. Vote taken in committee

    5/15/2025Senate

  22. Considered in public hearing

    5/15/2025Senate

  23. Scheduled for public hearing on . . .

    5/15/2025Senate

  24. Referred to Local Government

    5/12/2025Senate

  25. Read first time

    5/12/2025Senate

Bill Text

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