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.

HB 3258 imposes a 10% penalty on property owners who fail to file required rendition statements or property reports with their appraisal district on time. The penalty equals 10% of the total taxes owed for that year on the property, and the chief appraiser must notify the owner by certified mail. The penalty is added to the property tax bill as a separate line item and becomes part of the tax lien securing the debt. This change applies only to tax years beginning on or after January 1, 2026. The bill modifies existing Texas Tax Code provisions to standardize this penalty structure.