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HB3370 • 2025

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.

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.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Ashby
Last action
2025-06-20
Official status
06/20/2025 E Effective on 1/1/26
Effective date
2025-06-20

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-06-20 Texas Legislature Online

    Signed by the Governor

  2. 2025-06-20 Texas Legislature Online

    Effective on 1/1/26

  3. 2025-05-22 Texas Legislature Online

    Sent to the Governor

  4. 2025-05-21 Texas Legislature Online

    Signed in the House

  5. 2025-05-21 Texas Legislature Online

    Signed in the Senate

  6. 2025-05-20 Texas Legislature Online

    Co-sponsor authorized

  7. 2025-05-20 Texas Legislature Online

    Placed on intent calendar

  8. 2025-05-20 Texas Legislature Online

    Rules suspended-Regular order of business

  9. 2025-05-20 Texas Legislature Online

    Read 2nd time & passed to 3rd reading

  10. 2025-05-20 Texas Legislature Online

    Vote recorded in Journal

  11. 2025-05-20 Texas Legislature Online

    Three day rule suspended

  12. 2025-05-20 Texas Legislature Online

    Record vote

  13. 2025-05-20 Texas Legislature Online

    Read 3rd time

  14. 2025-05-20 Texas Legislature Online

    Passed

  15. 2025-05-20 Texas Legislature Online

    Record vote

  16. 2025-05-20 Texas Legislature Online

    Senate passage reported

  17. 2025-05-20 Texas Legislature Online

    Reported enrolled

  18. 2025-05-16 Texas Legislature Online

    Reported favorably w/o amendments

  19. 2025-05-16 Texas Legislature Online

    Recommended for local & uncontested calendar

  20. 2025-05-16 Texas Legislature Online

    Committee report printed and distributed

  21. 2025-05-15 Texas Legislature Online

    Scheduled for public hearing on . . .

  22. 2025-05-15 Texas Legislature Online

    Considered in public hearing

  23. 2025-05-15 Texas Legislature Online

    Vote taken in committee

  24. 2025-05-12 Texas Legislature Online

    Read first time

  25. 2025-05-12 Texas Legislature Online

    Referred to Local Government

  26. 2025-05-09 Texas Legislature Online

    Received from the House

  27. 2025-05-08 Texas Legislature Online

    Read 3rd time

  28. 2025-05-08 Texas Legislature Online

    Passed

  29. 2025-05-08 Texas Legislature Online

    Record vote. RV#1837

  30. 2025-05-08 Texas Legislature Online

    Reported engrossed

  31. 2025-05-07 Texas Legislature Online

    Placed on General State Calendar

  32. 2025-05-07 Texas Legislature Online

    Read 2nd time

  33. 2025-05-07 Texas Legislature Online

    Passed to engrossment

  34. 2025-05-07 Texas Legislature Online

    Record vote. RV#1734

  35. 2025-05-07 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  36. 2025-05-05 Texas Legislature Online

    Considered in Calendars

  37. 2025-05-02 Texas Legislature Online

    Committee report sent to Calendars

  38. 2025-05-01 Texas Legislature Online

    Comte report filed with Committee Coordinator

  39. 2025-05-01 Texas Legislature Online

    Committee report distributed

  40. 2025-04-24 Texas Legislature Online

    Considered in formal meeting

  41. 2025-04-24 Texas Legislature Online

    Reported favorably w/o amendment(s)

  42. 2025-04-08 Texas Legislature Online

    Considered by s/c in formal meeting

  43. 2025-04-08 Texas Legislature Online

    Reported from s/c favorably w/o amendment(s)

  44. 2025-04-03 Texas Legislature Online

    Scheduled for public hearing in s/c on . . .

  45. 2025-04-03 Texas Legislature Online

    Considered by s/c in public hearing

  46. 2025-04-03 Texas Legislature Online

    Testimony taken/registration(s) recorded in subcommittee

  47. 2025-04-03 Texas Legislature Online

    Left pending in subcommittee

  48. 2025-03-21 Texas Legislature Online

    Read first time

  49. 2025-03-21 Texas Legislature Online

    Referred to s/c on Property Tax Appraisals by Speaker

  50. 2025-02-26 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) HB 3370 - Enrolled version - Bill 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