When is the penalty for late correction applied according to Section 25.25(d)?

The penalty for late correction, as outlined in Section 25.25(d) of the Texas Property Tax Code, is specifically applied after the property tax payment delinquency date. This provision is designed to ensure accountability regarding the timely correction of property taxes. When a correction request is submitted after the specified delinquency date, it indicates that the property owner is not adhering to the required timelines set forth by the tax code.

This penalty serves as a deterrent against delays in addressing discrepancies in property assessments. If property owners wait until after this critical deadline to submit corrections, they expose themselves to potential penalties that could affect their financial liability. Understanding this timing is essential for property owners and tax consultants alike, as it emphasizes the importance of addressing any necessary corrections in a timely manner to avoid additional financial repercussions.

The other scenarios do not trigger the late correction penalty; for instance, filing an appeal or submitting a request for correction before the delinquency date does not invoke the same consequences, as those actions fall within the permissible timeframe established for property tax corrections.