If you fail to timely file a rendition or other property report required by Texas law, the chief appraiser must impose a penalty in an amount equal to ten percent (10%) of the total taxes due on the property for the current year. If a court determines that a taxpayer filed a false rendition or report with the intent to commit fraud or to evade the tax or has altered, destroyed, or concealed any record, document, or thing, or presents to the chief appraiser any altered or fraudulent record, document, or thing, or otherwise engages in fraudulent conduct for the purpose of affecting the outcome of an inspection, investigation, determination, or other proceeding before the appraisal district, the chief appraiser must impose an additional penalty equal to fifty percent (50%) of the total taxes due on the property for the current year.

If the appraisal district determines that there has been omitted property left off the roll, the property will be back assessed. Additional penalty and interest may be applied.