TX HB3370

Allows late applications for qualified timber land appraisal to be accepted after the filing deadline when the land was appraised as timber land in the preceding year and ownership changed due to an owner's death during that year

Permits late applications to be filed by the surviving spouse, surviving child, executor or administrator of the estate, or a fiduciary acting on behalf of surviving family members

Late applications under this provision must be submitted no later than the tax delinquency date for the year in which the application is filed

Exempts late applications filed due to an owner's death from the standard 10% penalty that typically applies to late timber land appraisal applications

Takes effect January 1, 2026, and applies only to applications filed on or after that date