KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Texas

SB1951 • 2025

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.

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.

Enacted

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

Sponsor
Paxton
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 the imposition of a penalty for failure to timely file a rendition statement or property report with the chief appraiser of an appraisal district.

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.

What This Bill Does

  • 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.

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. 2025-05-23 Texas Legislature Online

    Signed in the Senate

  4. 2025-05-23 Texas Legislature Online

    Signed in the House

  5. 2025-05-23 Texas Legislature Online

    Sent to the Governor

  6. 2025-05-22 Texas Legislature Online

    House amendment(s) laid before the Senate

  7. 2025-05-22 Texas Legislature Online

    Read

  8. 2025-05-22 Texas Legislature Online

    Senate concurs in House amendment(s)

  9. 2025-05-22 Texas Legislature Online

    Record vote

  10. 2025-05-22 Texas Legislature Online

    Senate concurs in House amendment(s)-reported

  11. 2025-05-22 Texas Legislature Online

    Reported enrolled

  12. 2025-05-20 Texas Legislature Online

    Read 3rd time

  13. 2025-05-20 Texas Legislature Online

    Passed

  14. 2025-05-20 Texas Legislature Online

    Record vote. RV#3040

  15. 2025-05-20 Texas Legislature Online

    House passage as amended reported

  16. 2025-05-19 Texas Legislature Online

    Placed on General State Calendar

  17. 2025-05-19 Texas Legislature Online

    Read 2nd time

  18. 2025-05-19 Texas Legislature Online

    Amended. 1-Button

  19. 2025-05-19 Texas Legislature Online

    Passed to 3rd reading as amended

  20. 2025-05-19 Texas Legislature Online

    Record vote. RV#2969

  21. 2025-05-19 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  22. 2025-05-15 Texas Legislature Online

    Considered in Calendars

  23. 2025-05-14 Texas Legislature Online

    Committee report sent to Calendars

  24. 2025-05-13 Texas Legislature Online

    Comte report filed with Committee Coordinator

  25. 2025-05-13 Texas Legislature Online

    Committee report distributed

  26. 2025-05-09 Texas Legislature Online

    Considered in formal meeting

  27. 2025-05-09 Texas Legislature Online

    Reported favorably w/o amendment(s)

  28. 2025-05-01 Texas Legislature Online

    Considered by s/c in public hearing

  29. 2025-05-01 Texas Legislature Online

    Reported from s/c favorably with substitute

  30. 2025-04-24 Texas Legislature Online

    Read first time

  31. 2025-04-24 Texas Legislature Online

    Referred to s/c on Property Tax Appraisals by Speaker

  32. 2025-04-23 Texas Legislature Online

    Received from the Senate

  33. 2025-04-22 Texas Legislature Online

    Rules suspended-Regular order of business

  34. 2025-04-22 Texas Legislature Online

    Record vote

  35. 2025-04-22 Texas Legislature Online

    Read 2nd time & passed to engrossment

  36. 2025-04-22 Texas Legislature Online

    Record vote

  37. 2025-04-22 Texas Legislature Online

    Three day rule suspended

  38. 2025-04-22 Texas Legislature Online

    Record vote

  39. 2025-04-22 Texas Legislature Online

    Read 3rd time

  40. 2025-04-22 Texas Legislature Online

    Passed

  41. 2025-04-22 Texas Legislature Online

    Record vote

  42. 2025-04-22 Texas Legislature Online

    Reported engrossed

  43. 2025-04-14 Texas Legislature Online

    Placed on intent calendar

  44. 2025-04-10 Texas Legislature Online

    Considered in public hearing

  45. 2025-04-10 Texas Legislature Online

    Vote taken in committee

  46. 2025-04-10 Texas Legislature Online

    Reported favorably w/o amendments

  47. 2025-04-10 Texas Legislature Online

    Committee report printed and distributed

  48. 2025-03-31 Texas Legislature Online

    Scheduled for public hearing on . . .

  49. 2025-03-31 Texas Legislature Online

    Considered in public hearing

  50. 2025-03-31 Texas Legislature Online

    Testimony taken in committee

  51. 2025-03-31 Texas Legislature Online

    Left pending in committee

  52. 2025-03-17 Texas Legislature Online

    Read first time

  53. 2025-03-17 Texas Legislature Online

    Referred to Local Government

  54. 2025-03-05 Texas Legislature Online

    Received by the Secretary of the Senate

  55. 2025-03-05 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) SB 1951 - Enrolled version - Bill Text

S.B. No. 1951

AN ACT

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.

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

SECTION 1. Sections 22.28(a) and (b), Tax Code, are amended

to read as follows:

(a) Except as otherwise provided by Section 22.30, the chief

appraiser shall impose a penalty on a person who fails to timely

file a rendition statement or property report required by this

chapter in an amount equal to 10 percent of the total amount of

taxes imposed on the property for that year by taxing units

participating in the appraisal district.
Not later than June 1, the

[
The
] chief appraiser shall deliver [
by first class mail
] a notice

of the imposition of the penalty to the person.
The notice must be

delivered by first-class mail, except that the notice must be

delivered by certified mail if the property was not listed on the

appraisal roll in the preceding tax year.
The notice
must also

[
may
] be delivered with a notice of appraised value provided under

Section 25.19[
, if practicable
].

(b) The chief appraiser shall certify to the assessor for

each taxing unit participating in the appraisal district that

imposes taxes on the property that a penalty imposed under this

chapter has become final. The assessor shall add the amount of the

penalty to the original amount of tax imposed on the property and

shall include that amount in the tax bill for that year.
The tax

bill must state the amount of tax due and the amount of the penalty

due as separate line items.
The penalty becomes part of the tax on

the property and is secured by the tax lien that attaches to the

property under Section 32.01.

SECTION 2. Section 22.28(d), Tax Code, is repealed.

SECTION 3. The changes in law made by this Act apply only to

an ad valorem tax year that begins on or after the effective date of

this Act.

SECTION 4. This Act takes effect January 1, 2026.

______________________________

______________________________

President of the Senate

Speaker of the House

I hereby certify that S.B. No. 1951 passed the Senate on

April 22, 2025, by the following vote: Yeas 25, Nays 6; and that

the Senate concurred in House amendment on May 22, 2025, by the

following vote: Yeas 25, Nays 6.

______________________________

Secretary of the Senate

I hereby certify that S.B. No. 1951 passed the House, with

amendment, on May 20, 2025, by the following vote: Yeas 136,

Nays 9, two present not voting.

______________________________

Chief Clerk of the House

Approved:

______________________________

Date

______________________________

Governor