Texas § 23.751 LATE APPLICATION FOR APPRAISAL AS TIMBER LAND.

Texas Statutes

§ 23.751 — LATE APPLICATION FOR APPRAISAL AS TIMBER LAND.

Texas § 23.751

Code TXTax Code

This text of Texas § 23.751 (LATE APPLICATION FOR APPRAISAL AS TIMBER LAND.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 23.751 (2026).

Text

Sec. 23.751. LATE APPLICATION FOR APPRAISAL AS TIMBER LAND.

(a)The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed if it is filed before approval of the appraisal records by the appraisal review board. (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 d

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Sec. 23.751. LATE APPLICATION FOR APPRAISAL AS TIMBER LAND. (a) The chief appraiser shall accept and approve or deny an application for appraisal under this subchapter after the deadline for filing it has passed if it is filed before approval of the appraisal records by the appraisal review board.
(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).
(c) The chief appraiser shall make an entry on the appraisal records indicating the person's liability for the penalty and shall deliver written notice of imposition of the penalty, explaining the reason for its imposition, to the person.
(d) The tax assessor for a taxing unit that taxes land based on an appraisal under this subchapter after a late application shall add the amount of the penalty to the owner's tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner he collects the tax. The amount of the penalty constitutes a lien against the property against which the penalty is imposed, as if it were a tax, and accrues penalty and interest in the same manner as a delinquent tax.

Legislative History

Added by Acts 1981, 67th Leg., 1st C.S., p. 147, ch. 13, Sec. 75, eff. Jan. 1, 1982. Amended by: Acts 2025, 89th Leg., R.S., Ch. 436 (H.B. 3370 ), Sec. 1, eff. January 1, 2026.