TX SB1412

Allows chief appraisers to accept late applications for qualified timber land appraisal when the previous owner died during the preceding tax year and the land was already appraised as timber land

Late applications must be filed by the tax delinquency date by the surviving spouse, surviving child, executor/administrator of the estate, or a fiduciary acting on their behalf

Waives the standard 10% penalty for late-filed timber land appraisal applications when the late filing is due to an owner's death

Applies only to applications filed on or after the effective date of January 1, 2026