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TexasSB 195189th Legislature Regular SessionSenateWALLET

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.

Sponsored By: Angie Chen Button, Angela Paxton (Republican)

Signed by Governor

Taxation--Property-Appraisals & Appraisal Districts

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Bill Overview

Analyzed Economic Effects

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

10% property filing penalties with clearer notices

For tax years beginning on or after January 1, 2026, late required property filings trigger a 10% penalty. This applies to rendition statements and property reports; the penalty equals 10% of the property's total taxes from participating taxing units. The chief appraiser must send notice by June 1, using first-class mail unless the property was absent from last year's appraisal roll, which requires certified mail. When practical, the penalty notice comes with the appraised value notice. Once the penalty is final, the chief appraiser must certify it to each participating taxing unit's assessor. The assessor adds it to the annual tax bill, listing tax and penalty separately; the penalty becomes part of the property tax and is secured by the property's tax lien.

Sponsors & Cosponsors

Sponsors

  • Angie Chen Button

    House

  • Angela Paxton

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 410 • No: 46

Senate vote • 5/22/2025

Record vote

Yes: 25 • No: 6

House vote • 5/20/2025

Record vote

Yes: 136 • No: 9

House vote • 5/19/2025

Record vote

Yes: 134 • No: 6

Senate vote • 4/22/2025

Record vote

Yes: 25 • No: 6

Senate vote • 4/22/2025

Record vote

Yes: 25 • No: 6

Senate vote • 4/22/2025

Record vote

Yes: 25 • No: 6

Senate vote • 4/22/2025

Record vote

Yes: 25 • No: 6

House vote • Unknown

Committee vote: Ways & Means

Yes: 11 • No: 0

Senate vote • Unknown

Committee vote: Local Government

Yes: 4 • No: 1

Actions Timeline

  1. Effective on 1/1/26

    6/20/2025House

  2. Signed by the Governor

    6/20/2025House

  3. Sent to the Governor

    5/23/2025House

  4. Signed in the House

    5/23/2025House

  5. Signed in the Senate

    5/23/2025Senate

  6. Reported enrolled

    5/22/2025Senate

  7. Senate concurs in House amendment(s)-reported

    5/22/2025House

  8. Record vote

    5/22/2025Senate

  9. Senate concurs in House amendment(s)

    5/22/2025Senate

  10. Read

    5/22/2025Senate

  11. House amendment(s) laid before the Senate

    5/22/2025Senate

  12. House passage as amended reported

    5/20/2025Senate

  13. Record vote (RV#3040)

    5/20/2025House

  14. Passed

    5/20/2025House

  15. Read 3rd time

    5/20/2025House

  16. Statement(s) of vote recorded in Journal

    5/19/2025House

  17. Record vote (RV#2969)

    5/19/2025House

  18. Passed to 3rd reading as amended

    5/19/2025House

  19. Amended (1-Button)

    5/19/2025House

  20. Read 2nd time

    5/19/2025House

  21. Placed on General State Calendar

    5/19/2025House

  22. Considered in Calendars

    5/15/2025House

  23. Committee report sent to Calendars

    5/14/2025House

  24. Committee report distributed

    5/13/2025House

  25. Comte report filed with Committee Coordinator

    5/13/2025House

Bill Text

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