S.B. No. 1191
  relating to late applications for the appraisal of land for ad
  valorem tax purposes as qualified open-space land following the
  death of the owner of the land.
         SECTION 1.  Section 23.541, Tax Code, is amended by adding
  Subsection (a-1) and amending Subsection (b) to read as follows:
         (a-1)  Notwithstanding Subsection (a), the chief appraiser
  shall accept and approve or deny an application for appraisal under
  this subchapter after the deadline for filing the application has
  passed if:
               (1)  the land that is the subject of the application was
  appraised under this subchapter in the preceding tax year;
               (2)  the ownership of the land changed as a result of
  the death of an owner of the land during the preceding tax year; and
               (3)  the application is filed not later than the
  delinquency date for the taxes on the land for the year for which
  the application is filed by:
                     (A)  the surviving spouse or a surviving child of
  the decedent;
                     (B)  the executor or administrator of the estate
  of the decedent; or
                     (C)  a fiduciary acting on behalf of the surviving
  spouse or a surviving child of the decedent.
         (b)  If appraisal under this subchapter 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 if the property were
  taxed at market value. The penalty prescribed by this subsection
  does not apply to a late application filed under Subsection (a-1).
         SECTION 2.  The change in law made by this Act applies
  beginning with the 2023 tax year.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2023.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I hereby certify that S.B. No. 1191 passed the Senate on
  April 4, 2023, by the following vote:  Yeas 31, Nays 0.
  Secretary of the Senate    
         I hereby certify that S.B. No. 1191 passed the House on
  May 9, 2023, by the following vote:  Yeas 141, Nays 1, two present
  not voting.
  Chief Clerk of the House