TX HB3258

Requires chief appraisers to send penalty notices for late rendition statements or property reports by certified mail (instead of first class mail) no later than June 1

Mandates that penalty notices must be delivered with the notice of appraised value, removing the previous "if practicable" exception

Requires tax bills to separately itemize the amount of tax due and the amount of penalty due as distinct line items

Repeals Section 22.28(d) of the Tax Code, which previously provided certain exceptions or limitations to penalty provisions

Takes effect January 1, 2026, and applies only to ad valorem tax years beginning on or after that date