Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified timber land following the death of the owner of the land.

HB 3370 allows Texas landowners to file late applications for timber land appraisal after inheriting property from a deceased owner. It specifically permits surviving spouses, children, or estate executors to apply for tax appraisal adjustments within the property tax delinquency period, provided the land was previously appraised and ownership changed due to death. The bill waives the standard 10% penalty for late filings when these conditions are met, ensuring inherited timber land qualifies for lower tax rates without financial penalty. This directly affects Texas landowners who inherit timber-producing property and need to adjust their property tax valuation following a death.