Shown verbatim: the complete text as captured from the official page posted by the Texas Legislature, fetched 2026-08-29. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the enrolled version. The official bill page.
S.B. No. 1352 AN ACT 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. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.43, Tax Code, is amended by adding Subsection (d-1) to read as follows: (d-1) If the chief appraiser extends the deadline for a property owner to file a rendition statement or property report to May 15 under Section 22.23(b), the chief appraiser shall also extend the deadline for the property owner to file an application for an exemption under Section 11.251 to May 15. For good cause shown, the chief appraiser may further extend the deadline for filing an exemption application by written order for a single period not to exceed 60 days from the deadline prescribed by Subsection (d). SECTION 2. Section 11.4391(b), Tax Code, is amended to read as follows: (b) If the application is approved, the property owner is liable to each taxing unit allowing the exemption for a penalty in an amount equal to the lesser of: (1) 10 percent of the difference between the amount of tax imposed by the taxing unit on the inventory or property, a portion of which consists of freeport goods, and the amount that would otherwise have been imposed; or (2) 10 percent of the amount of tax imposed by the taxing unit on the inventory or property, a portion of which consists of freeport goods. SECTION 3. Section 21.09, Tax Code, is amended by adding Subsection (b-1) to read as follows: (b-1) If the chief appraiser extends the deadline for a property owner to file a rendition statement or property report to May 15 under Section 22.23(b), the chief appraiser shall also extend the deadline for the property owner to file an allocation application form to May 15. For good cause shown, the chief appraiser shall further extend the deadline for filing an allocation application form by written order for a period not to exceed 30 days from the deadline prescribed by Subsection (b). SECTION 4. Section 21.10(b), Tax Code, is amended to read as follows: (b) If the application is approved, the property owner is liable to each taxing unit for a penalty in an amount equal to the lesser of: (1) 10 percent of the difference between the amount of tax imposed by the taxing unit on the property without the allocation and the amount of tax imposed on the property with the allocation; or (2) 10 percent of the amount of tax imposed by the taxing unit on the property with the allocation. SECTION 5. Section 11.43(d-1), Tax Code, as added by this Act, and Section 11.4391(b), Tax Code, as amended by this Act, apply only to an application for an exemption for freeport goods under Section 11.251, Tax Code, filed on or after the effective date of this Act. SECTION 6. Section 21.09(b-1), Tax Code, as added by this Act, and Section 21.10(b), Tax Code, as amended by this Act, apply only to an application for an allocation under Section 21.09, Tax Code, filed on or after the effective date of this Act. SECTION 7. This Act takes effect September 1, 2025. ______________________________ ______________________________ President of the Senate Speaker of the House I hereby certify that S.B. No. 1352 passed the Senate on April 10, 2025, by the following vote: Yeas 30, Nays 0. ______________________________ Secretary of the Senate I hereby certify that S.B. No. 1352 passed the House on May 24, 2025, by the following vote: Yeas 137, Nays 1, two present not voting. ______________________________ Chief Clerk of the House Approved: ______________________________ Date ______________________________ Governor
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