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, the official text

H.B. No. 3370

AN ACT

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.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 23.751, Tax Code, is amended by adding

Subsection (a-1) and amending Subsection (b) to read as follows:

(a-1) Notwithstanding Subsection (a), the chief appraiser

shall accept and approve or deny an application for appraisal under

this subchapter after the deadline for filing the application has

passed if:

(1) the land that is the subject of the application was

appraised under this subchapter in the preceding tax year;

(2) the ownership of the land changed as a result of

the death of an owner of the land during the preceding tax year; and

(3) the application is filed not later than the

delinquency date for the taxes on the land for the year for which

the application is filed by:

(A) the surviving spouse or a surviving child of

the decedent;

(B) the executor or administrator of the estate

of the decedent; or

(C) a fiduciary acting on behalf of the surviving

spouse or a surviving child of the decedent.

(b) If appraisal under this subchapter is approved when the

application is filed late, the owner is liable for a penalty of 10

percent of the difference between the amount of tax imposed on the

property and the amount that would be imposed if the property were

taxed at market value. The penalty prescribed by this subsection

does not apply to a late application filed under Subsection (a-1).

SECTION 2. The change in law made by this Act applies only

to an application for appraisal under Subchapter E, Chapter 23, Tax

Code, that is filed with the chief appraiser of an appraisal

district on or after the effective date of this Act.

SECTION 3. This Act takes effect January 1, 2026.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 3370 was passed by the House on May 8,

2025, by the following vote: Yeas 145, Nays 0, 2 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 3370 was passed by the Senate on May

20, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor