Texas HB3258 imposes a 10% penalty on property taxes for late filing of a rendition statement or property report.

Texas HB3258 amends the Tax Code to impose a penalty of 10% of the total taxes for failing to timely file a rendition statement or property report. The chief appraiser must notify the property owner of the penalty by certified mail by June 1. The penalty is added to the tax bill and becomes part of the tax on the property, secured by the tax lien. The changes apply to tax years beginning on or after the effective date of the Act, which is January 1, 2026.

Texas HB3258 imposes a 10% penalty on property taxes for late filing of a rendition statement or property report.

Texas HB3258 amends the Tax Code to impose a penalty of 10% of the total taxes for failing to timely file a rendition statement or property report. The chief appraiser must notify the property owner of the penalty by certified mail by June 1. The penalty is added to the tax bill and becomes part of the tax on the property, secured by the tax lien. The changes apply to tax years beginning on or after the effective date of the Act, which is January 1, 2026.