I moved into a new build home on some land in late summer of last year. The build process started in 2023. Our tax appraisal for 2024 was for undeveloped land, which didn't surprise me. I looked at our appraisal for 2025, and it is still just for the land with no consideration for the home. Is there any obligation on my part to notify the tax office that we now have a house and live on the land? Can they come back later and charge me back taxes if they figure out it was built earlier than they realized? Should I delay filing a homestead exemption at this point? I know these are really attorney type questions, but I thought the wise posters of TA might have some solid advice. Thanks in advance.

Is there any obligation on my part to notify the tax office that we now have a house and live on the land?
No.

Can they come back later and charge me back taxes if they figure out it was built earlier than they realized?
Yes, up to 5 years.

Should I delay filing a homestead exemption at this point?
I would file.