Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE D. APPRAISAL AND ASSESSMENT · CHAPTER 22. RENDITIONS AND OTHER REPORTS
Texas Codes

Tex. Tax Code § 22.28 (2026)

Penalty For Delinquent Report; Penalty Collection Procedures

✓ current as of May 2026
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Sec. 22.28. PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES. (a) Except as otherwise provided by Section 22.30, the chief appraiser shall impose a penalty on a person who fails to timely file a rendition statement or property report required by this chapter in an amount equal to 10 percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal district. Not later than June 1, the chief appraiser shall deliver a notice of the imposition of the penalty to the person. The notice must be delivered by first-class mail, except that the notice must be delivered by certified mail if the property was not listed on the appraisal roll in the preceding tax year. The notice must also be delivered with a notice of appraised value provided under Section 25.19.

(b) The chief appraiser shall certify to the assessor for each taxing unit participating in the appraisal district that imposes taxes on the property that a penalty imposed under this chapter has become final. The assessor shall add the amount of the penalty to the original amount of tax imposed on the property and shall include that amount in the tax bill for that year. The tax bill must state the amount of tax due and the amount of the penalty due as separate line items. The penalty becomes part of the tax on the property and is secured by the tax lien that attaches to the property under Section 32.01.

(c) A penalty under this chapter becomes final if:

(1) the property owner does not protest under Section 22.30 the imposition of the penalty before the appraisal review board;

(2) the appraisal review board determines a protest brought by the property owner under Section 22.30 by denying a waiver of the penalty and the property owner does not bring an appeal under Chapter 42 or the judgment of the district court sustaining the determination subsequently becomes final; or

(3) a court imposes the penalty under Section 22.29 and the order of the court imposing the penalty subsequently becomes final.

(d) Repealed by Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951), Sec. 2, eff. January 1, 2026.

Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.

Amended by:

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 4, eff. September 1, 2005.

Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 2, eff. June 17, 2011.

Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951), Sec. 1, eff. January 1, 2026.

Acts 2025, 89th Leg., R.S., Ch. 507 (S.B. 1951), Sec. 2, eff. January 1, 2026.

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2009–2021 · leading case: Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009).
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Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). · cites it 2× “[3] TEX. TAX CODE ANN. § 22.28(a) ("[T]he chief appraiser shall impose a penalty on a person who fails to timely file a rendition statement.”
Indus. Commc'ns, Inc. v. Ward Cnty. Appraisal Dist., 296 S.W.3d 707 (Tex. App. 2009). “Tex.Tax Code Ann. § 22.28 (Vernon 2008). Nothing in the Tax Code indicates that failure to render property constitutes a forfeiture of the right to due process.”
Indus. Commc'ns, Inc. v. Ward Cnty. Appraisal Dist. & Ward Cnty. Appraisal Review Bd. (Tex. App. 2009). · cites it 2× “Tex.Tax Code Ann. § 22.28 (a)(Vernon 2008)(failure to timely file a rendition statement subjects the person to a penalty in an amount equal to ten percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal district).”
Jet Sales West LLC v. City of El Paso (Bankr. D.N.M. 2021). “Using that value, the City and the other El Paso county taxing authorities assessed property taxes at a combined rate of 2.”
Jet Sales West LLC (Bankr. D.N.M. 2021). “, assessed property taxes at a combined rate of 2.”
— Tex. Tax Code § 22.28(a) — 1 case
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). “[3] TEX. TAX CODE ANN. § 22.28(a) ("[T]he chief appraiser shall impose a penalty on a person who fails to timely file a rendition statement.”
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