TX SB1951

Imposes a 10% penalty on the total taxes for property owners who fail to timely file a rendition statement or property report with the chief appraiser

Requires chief appraisers to deliver penalty notices by June 1, using first-class mail for most properties but certified mail for properties not listed on the appraisal roll in the preceding tax year

Mandates that penalty notices be delivered with the notice of appraised value (previously this was optional "if practicable")

Requires tax bills to show the tax amount due and penalty amount as separate line items

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