Tex. Tax Code Section 23.431
Late Application for Agricultural Designation

(a)

The chief appraiser shall accept and approve or deny an application for an agricultural designation after the deadline for filing it has passed if it is filed before approval of the appraisal records by the appraisal review board.

(b)

If an application for agricultural designation is approved when the application is filed late, the owner is liable for a penalty of 10 percent of the difference between the amount of tax imposed on the property and the amount that would be imposed without the agricultural designation.

(c)

The chief appraiser shall make an entry on the appraisal records indicating the person’s liability for the penalty and shall deliver written notice of imposition of the penalty, explaining the reason for its imposition, to the person.

(d)

The tax assessor for a taxing unit to which an agricultural designation allowed after a late application applies shall add the amount of the penalty to the owner’s tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner he collects the tax. The amount of the penalty constitutes a lien against the property against which the penalty is imposed, as if it were a tax, and accrues penalty and interest in the same manner as a delinquent tax.
Added by Acts 1981, 67th Leg., 1st C.S., p. 140, ch. 13, Sec. 63, eff. Jan. 1, 1982.

Source: Section 23.431 — Late Application for Agricultural Designation, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­23.­htm#23.­431 (accessed Jun. 5, 2024).

23.01
Appraisals Generally 23.03
Compilation of Large Properties and Properties Subject to Limitation on Appraised or Taxable Value 23.011
Cost Method of Appraisal 23.11
Governmental Action that Constitutes Taking 23.012
Income Method of Appraisal 23.12
Inventory 23.013
Market Data Comparison Method of Appraisal 23.13
Taxable Leaseholds 23.014
Exclusion of Property as Real Property 23.14
Appraisal of Property Subject to Environmental Response Requirement 23.15
Intangibles of an Insurance Company 23.16
Intangibles of a Savings and Loan Association 23.17
Mineral Interest Not Being Produced 23.18
Property Owned by a Nonprofit Homeowners’ Organization for the Benefit of Its Members 23.19
Property Occupied by Stockholders of Corporation Incorporated Under Cooperative Association Act 23.20
Waiver of Special Appraisal 23.21
Property Used to Provide Affordable Housing 23.22
Land Use of Which Is Restricted by Governmental Entity 23.23
Limitation on Appraised Value of Residence Homestead 23.24
Furniture, Fixtures, and Equipment 23.25
Appraisal of Land Used for Single-family Residential Purposes that Is Contiguous to Agricultural or Open-space Land with Common Ownership 23.26
Solar Energy Property 23.41
Appraisal 23.42
Eligibility 23.43
Application 23.44
Action on Application 23.45
Application Confidential 23.46
Additional Taxation 23.47
Loan Secured by Lien on Agricultural-use Land 23.48
Reappraisal of Land Subject to Temporary Quarantine for Ticks 23.51
Definitions 23.52
Appraisal of Qualified Agricultural Land 23.53
Capitalization Rate 23.54
Application 23.55
Change of Use of Land 23.56
Land Ineligible for Appraisal as Open-space Land 23.57
Action on Applications 23.58
Loan Secured by Lien on Open-space Land 23.59
Appraisal of Open-space Land that Is Converted to Timber Production 23.60
Reappraisal of Land Subject to Temporary Quarantine for Ticks 23.71
Definitions 23.72
Qualification for Productivity Appraisal 23.73
Appraisal of Qualified Timber Land 23.74
Capitalization Rate 23.75
Application 23.76
Change of Use of Land 23.77
Land Ineligible for Appraisal as Timber Land 23.78
Minimum Taxable Value of Timber Land 23.79
Action on Applications 23.81
Definitions 23.82
Voluntary Restrictions 23.83
Appraisal of Restricted Land 23.84
Application 23.85
Action on Application 23.86
Additional Taxation for Preceding Years 23.87
Penalty for Violating Deed Restriction 23.91
Definitions 23.92
Voluntary Restrictions 23.93
Appraisal of Restricted Land 23.94
Application 23.95
Action on Application 23.96
Taxation for Preceding Years 23.97
Penalty for Violating Deed Restriction 23.0101
Consideration of Alternate Appraisal Methods 23.121
Dealer’s Motor Vehicle Inventory 23.122
Prepayment of Taxes by Certain Taxpayers 23.123
Declarations and Statements Confidential 23.124
Dealer’s Vessel and Outboard Motor Inventory 23.125
Prepayment of Taxes by Certain Taxpayers 23.126
Declarations and Statements Confidential 23.127
Retail Manufactured Housing Inventory 23.128
Prepayment of Taxes by Manufactured Housing Retailers 23.129
Waiver of Certain Penalties 23.135
License to Occupy Dwelling Unit in Tax-exempt Retirement Community 23.175
Oil or Gas Interest 23.215
Appraisal of Certain Nonexempt Property Used for Low-income or Moderate-income Housing 23.231
Circuit Breaker Limitation on Appraised Value of Real Property Other than Residence Homestead 23.425
Eligibility of Land Used for Growing Florist Items in Certain Counties 23.426
Temporary Cessation of Agricultural Use Due to Quarantine for Ticks 23.431
Late Application for Agricultural Designation 23.521
Standards for Qualification of Land for Appraisal Based on Wildlife Management Use 23.522
Temporary Cessation of Agricultural Use During Drought 23.523
Temporary Cessation of Agricultural Use When Property Owner Deployed or Stationed Outside State as Member of Armed Services 23.524
Temporary Cessation of Agricultural Use to Manage the Spread of Certain Pests 23.525
Oil and Gas Operations on Land 23.526
Temporary Cessation of Agricultural Use Due to Quarantine for Ticks 23.541
Late Application for Appraisal as Agricultural Land 23.551
Additional Notice to Certain Landowners 23.751
Late Application for Appraisal as Timber Land 23.765
Oil and Gas Operations on Land 23.1211
Temporary Production Aircraft 23.1241
Dealer’s Heavy Equipment Inventory 23.1242
Prepayment of Taxes by Heavy Equipment Dealers 23.1243
Refund of Prepayment of Taxes on Fleet Transaction 23.9801
Definitions 23.9802
Qualification for Appraisal as Restricted-use Timber Land 23.9803
Appraisal of Qualified Restricted-use Timber Land 23.9804
Application 23.9805
Action on Application 23.9806
Application Denial Based on Zone Location 23.9807
Change of Use of Land 23.9808
Oil and Gas Operations on Land
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 23.431’s source at texas​.gov