Tex. Tax Code § 21.10 — LATE APPLICATION FOR ALLOCATION

(a) The chief appraiser shall accept and approve or deny an application for an allocation under Section 21.09 after the deadline for filing the application has passed if the application is filed before the date the appraisal review board approves the appraisal records. (b) If the application is approved, the property owner is liable to each taxing unit for a penalty in an amount equal to the lesser of: (1) 10 percent of the difference between the amount of tax imposed by the taxing unit on the property without the allocation and the amount of tax imposed on the property with the allocation; or (2) 10 percent of the amount of tax imposed by the taxing unit on the property with the allocation. (c) The chief appraiser shall make an entry on the appraisal records for the property indicating the property owner's liability for the penalty and shall deliver a written notice of imposition of the penalty, explaining the reason for its imposition, to the property owner. (d) The tax assessor for a taxing unit that taxes the property shall add the amount of the penalty to the property owner's tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner the collector collects the tax. The amount of the penalty constitutes a lien against the property against which the penalty is imposed, as if the penalty were a tax, and accrues penalty and interest in the same manner as a delinquent tax. Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 10, eff. June 14, 2013. Amended by: Acts 2025, 89th Leg., R.S., Ch. 1004 (S.B. 1352 ), Sec. 4, eff. September 1, 2025.