What must the chief appraiser base their determination on when considering a penalty waiver?

The determination for a penalty waiver by the chief appraiser is primarily grounded in the individual's previous compliance history. This reflects the idea that a property owner's past behavior, particularly regarding adherence to property tax laws and the timely filing of necessary documentation, is a reliable indicator of their intent and diligence. A consistent history of compliance suggests that the taxpayer is likely to fulfill their obligations in the future and may warrant leniency in the form of a penalty waiver.

This focus on compliance history helps ensure that the waiver process is fair and aligned with the principles of accountability and responsibility in tax administration. It allows the chief appraiser to assess each case based on established patterns of behavior rather than subjective criteria or external factors that may not relate directly to the individual's commitment to meeting property tax obligations.