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Bill

SB 1951

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.

89th Legislature (2025) Introduced by Angie Button and 1 co-sponsor

Texas bill establishes penalties for late filing of property rendition statements and reports with appraisal districts, effective January 1, 2026.

Effective on 1/1/26
#taxation--property-appraisals&appraisaldistricts(i0792)
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Bill Summary · SB 1951

Legislative bill overview

SB 1951 establishes penalties for property owners and businesses that fail to timely file rendition statements or property reports with their local appraisal district in Texas. The bill modifies existing penalties related to late filing of these tax assessment documents, which are required annually for tax valuation purposes.

Why is this important

Rendition statements and property reports are critical documents that ensure accurate property tax assessments. Late or missing filings can delay tax calculations, affect government revenue projections, and create administrative burdens for appraisal districts. This bill incentivizes compliance with filing deadlines through penalty provisions.

Potential points of contention

  • Compliance burden on small businesses: Small property owners may lack dedicated tax compliance staff and could face penalties for administrative oversights, disproportionately affecting them versus large corporations
  • Penalty severity and fairness: Without knowing specific penalty amounts, there's potential concern that penalties could be excessive relative to the filing violation or create hardship for struggling businesses
  • Notice and due process: Questions may arise about whether property owners receive adequate notice of filing requirements and deadlines before penalties are assessed

Compiled from official sources — confirm details with the bill’s official record.

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