When can the chief appraiser waive the penalty for a late rendition filing?

The chief appraiser has the authority to waive the penalty for a late rendition filing if the taxpayer demonstrates reasonable diligence in attempting to file on time. Reasonable diligence requires a showing that the taxpayer made an effort to comply with the filing requirements, despite their late submission. This could involve situations where the taxpayer had valid reasons for missing the deadline yet took necessary steps to provide the rendition as soon as possible or to communicate with the appraisal office regarding their circumstances.

The concept of reasonable diligence emphasizes fairness in the process, recognizing that sometimes unforeseen circumstances may prevent timely filings. This provision allows the chief appraiser to consider individual circumstances and make a discretionary decision regarding the imposition of penalties, ensuring that taxpayers who act in good faith are treated with leniency.

The other choices do not align with the criteria set forth in the law. Filing before May 1 does not pertain to waiving penalties for late submissions, as it addresses on-time filings. Similarly, a mere error or being informed is not sufficient on its own to establish a case for waiving penalties without the context of demonstrating reasonable diligence.