Tex. Tax Code § 22.28 · Subchapter B. REQUIREMENTS AND PROCEDURES
PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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 chief appraiser shall deliver 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 be delivered with a notice of appraised value provided under Section 25.19.
(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.
(c) A penalty under this chapter becomes final if:
(1) the property owner does not protest under Section 22.30 the imposition of the penalty before the appraisal review board;
(2) the appraisal review board determines a protest brought by the property owner under Section 22.30 by denying a waiver of the penalty and the property owner does not bring an appeal under Chapter 42 or the judgment of the district court sustaining the determination subsequently becomes final; or
(3) a court imposes the penalty under Section 22.29 and the order of the court imposing the penalty subsequently becomes final.
(d) Repealed by Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951), Sec. 2, eff. January 1, 2026.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 4, eff. September 1, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 2, eff. June 17, 2011.
Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951), Sec. 1, eff. January 1, 2026.
Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951), Sec. 2, eff. January 1, 2026.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.22.htm
- Text hash
- sha256 c9387dc3696e6563721eb5f3ada9f52e7736e6883ee202f6dfc5dd5f7078f6c7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 22.29PENALTY FOR FRAUD OR INTENT TO EVADE TAX.Printed as Section 22.29
- Tex. Tax Code § 22.30WAIVER OF PENALTY.Printed as Section 22.30
- Tex. Tax Code § 25.19NOTICE OF APPRAISED VALUE.Printed as Section 25.19
- Tex. Tax Code § 32.01TAX LIEN.Printed as Section 32.01
- Tex. Tax Code ch. 42JUDICIAL REVIEWPrinted as Chapter 42
Cited by 3 provisions
Provisions in this library whose text cites Tex. Tax Code § 22.28. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.