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TexasSB 135289th Legislature Regular SessionSenateWALLET

Relating to the deadline for filing an application for certain ad valorem tax exemptions or allocations and the calculation of the penalty for filing a late application for such an exemption or allocation.

Sponsored By: Giovanni Capriglione, Adam Hinojosa (Republican)

Signed by Governor

Taxation--Property-Appraisals & Appraisal DistrictsTaxation--Property-Assessment & CollectionTaxation--Property-Exemptions

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

More time, lower penalties for allocation filers

Beginning September 1, 2025, property tax allocation deadlines move to May 15 when the chief appraiser extends the owner's property report or rendition deadline to that date. For good cause, the appraiser must grant a written extension of up to 30 days beyond that May 15 deadline. Approved late allocation applications filed on or after September 1, 2025, have a capped penalty. The penalty is the smaller of 10% of the tax savings from the allocation or 10% of the tax with the allocation. Owners owe this penalty to each taxing unit.

More time, lower penalties for Freeport filers

Beginning September 1, 2025, Freeport goods exemption deadlines move to May 15 when the chief appraiser extends the owner's property report or rendition deadline to that date. For good cause, the appraiser may grant one written extension of up to 60 days from the deadline in Section 11.43(d). Approved late applications filed on or after September 1, 2025, have a capped penalty. The penalty is the smaller of 10% of the tax savings from the exemption or 10% of the tax with the exemption. Owners owe this penalty to each taxing unit that allows the exemption.

Sponsors & Cosponsors

Sponsors

  • Giovanni Capriglione

    House

  • Adam Hinojosa

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 154 • No: 2

House vote • 5/24/2025

Record vote

Yes: 137 • No: 1

Senate vote • 4/10/2025

Record vote

Yes: 0 • No: 0

Senate vote • 4/10/2025

Record vote

Yes: 0 • No: 0

Senate vote • Unknown

Committee vote: Local Government

Yes: 7 • No: 0

House vote • Unknown

Committee vote: Ways & Means

Yes: 10 • No: 1

Actions Timeline

  1. Effective on 9/1/25

    6/20/2025House

  2. Signed by the Governor

    6/20/2025House

  3. Sent to the Governor

    5/27/2025House

  4. Signed in the House

    5/27/2025House

  5. Signed in the Senate

    5/26/2025Senate

  6. Reported enrolled

    5/26/2025Senate

  7. House passage reported

    5/25/2025Senate

  8. Statement(s) of vote recorded in Journal

    5/24/2025House

  9. Record vote (RV#3469)

    5/24/2025House

  10. Passed

    5/24/2025House

  11. Laid out as postponed business

    5/24/2025House

  12. Postponed (5/24/25 3:00 PM)

    5/24/2025House

  13. Laid out as postponed business

    5/24/2025House

  14. Postponed (5/24/25 1:16 PM)

    5/24/2025House

  15. Read 3rd time

    5/24/2025House

  16. Passed to 3rd reading

    5/23/2025House

  17. Read 2nd time

    5/23/2025House

  18. Placed on General State Calendar

    5/22/2025House

  19. Considered in Calendars

    5/20/2025House

  20. Committee report sent to Calendars

    5/19/2025House

  21. Committee report distributed

    5/16/2025House

  22. Comte report filed with Committee Coordinator

    5/16/2025House

  23. Reported favorably w/o amendment(s)

    5/14/2025House

  24. Considered in formal meeting

    5/14/2025House

  25. Left pending in committee

    5/12/2025House

Bill Text

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