HB 3258 amends the Tax Code to increase penalties for failing to timely file a property rendition statement or report with the chief appraiser of an appraisal district. The bill mandates that penalties amount to 10% of the total taxes imposed on the property for that year. It also changes notification procedures, requiring notices to be sent via certified mail instead of first-class mail. Additionally, it repeals a subsection of the Tax Code related to penalty provisions. The new rules would apply to ad valorem tax years beginning on or after January 1, 2026.