Texas Tax Code

§ 23.751 — LATE APPLICATION FOR APPRAISAL AS TIMBER LAND

TX § 23.751Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. E. APPRAISAL OF TIMBER LAND

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(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

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Legislative history

Acts 2025, 89th Leg., R.S., Ch. 436 (H.B. 3370), Sec. 1, eff. January 1, 2026.