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Calendar
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JANUARY
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| 1 |
Date
that taxable values and qualification for certain exemptions
determined (except for inventories appraised September
1).
- Date
a tax lien attaches to property to secure payments
of taxes, penalties, and interest that will be imposed
for the year (Secs. 11.42, 23.01, 32.01).*
- Date
rendition period begins; continues through April
15 (Sec. 22.23).
- Date
that half the members of the county appraisal district
(CAD) board of directors begin two-year terms if
the district has staggered terms (Sec. 6.034).
- Date
that half the members of the appraisal review board
(ARB) begin two-year terms (Sec. 6.41).
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| 10 |
If
a tax bill is not mailed on or before this date, the
delinquency date is postponed (Sec. 31.04).
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| 31 |
Last
day for chief appraiser to deliver applications for special
appraisal and exemptions requiring annual applications
(Secs. 11.44, 23.43).
- Last
day for disabled and 65-or-older homeowners to pay
one quarter of their homestead property taxes in
installments. Homeowners whose homes were damaged
in a disaster and located within a designated disaster
area may also choose this payment option (Secs. 31.031,
31.032).
- Last
day for motor vehicle, boat and outboard motors,
heavy equipment, and manufactured housing dealers
to file the dealer's inventory declaration with chief
appraiser and county collector (Secs. 23.121, 23.124,
23.1241, 23.127).
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FEBRUARY
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1
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Date
that taxes become delinquent if bill was mailed on or
before January 10. Rollback tax for change of use of
1-d-1 land becomes delinquent if bill was delivered to
owner on or before January 10 (Secs. 23.55, 23.76, 31.02).
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15
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Last
day for the county collector to disburse motor vehicle,
boat and outboard motor, heavy equipment, and manufactured
housing inventory taxes from escrow accounts to the taxing
units (Secs. 23.122, 23.1242, 23.125, 23.128).
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28
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Last
day to request cooperative housing appraisal (Sec. 23.19).
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APRIL
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Last
day for taxing units' second quarterly payment for the
CAD budget (Sec. 6.06). Last day for disabled or 65-or-older
homeowners or property owners with homes in a disaster
area to pay second installments on home taxes (Secs.
31.031, 31.032). Last day for cities to report information
of reinvestment zones and tax increment financing plans
to the Comptroller's office (Sec. 311.009). Last day
for qualified community housing development corporation
to file a listing of property acquired or sold during
the past year with the chief appraiser (Sec. 11.182).
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15
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This
is the last day that property owners may file renditions
and property information reports unless they request
an extension for good cause. Property regulated by the
Public Utility or Railroad commissions is excepted (22.23).
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30
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Deadline
for taxing units to adopt local-option percentage homestead
exemptions (11.13). It is also the deadline for property
owners to file the following applications or reports
with the central appraisal district:
- Some exemption applications (Sec. 11.43);
- Notice to the chief appraiser that property is no longer entitled to
an exemption not requiring annual application (Sec. 11.43);
- Applications for the following types of special appraisal or notices
to the chief appraiser that a property no longer qualifies: 1-d and 1-d-1
agricultural land, timber land, restricted-use timber land, recreational-park-scenic
land, and public access airport property (Chapter 23);
- Railroad rolling stock reports (Sec. 24.32);
- Requests for separate listing of separately owned land and improvements
(Sec. 25.08);
- Requests for proportionate taxing of a planned unit development property
(Sec. 25.09);
- Requests for separate listing of separately-owned standing timber and
land (Sec. 25.10);
- Requests for separate listing of undivided interests (Sec. 25.11);
- Requests for joint taxation of separately-owned mineral interest (Sec.
25.12); and
- Renditions for property regulated by Public Utility Commission or Railroad
Commission (Sec. 22.23).
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MAY
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1-31
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Deadline
for central appraisal districts with overlapping boundaries
to agree on the proposed value of a property located
in those districts. If they have not reached agreement
by this date, the average appraised value proposed by
each district will be used. The chief appraiser must
publish a notice of protest procedures in a local, general
circulation newspaper some time between May 1 and May
15.
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15
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Last
day (or as soon as possible after this date) for the
chief appraiser to:
- Mail notices of appraised value and notices of denial of exemptions
or special appraisal (Secs. 6.025, 11.45, 23.44, 23.57, 23.79, 23.85,
23.95, 23.9805, 25.19).
- Prepare appraisal records and submit them to the ARB (Secs. 25.01,
25.22).
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31
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Last
day for property owners to file a protest with the ARB
(or by the 30th day after the notice of appraised value
is delivered, whichever is later) (Sec. 41.44). Last
day for taxing units to file challenges with the ARB
(or within 15 days after the ARB receives the appraisal
records, whichever is later) (Sec. 41.04). Last day for
disabled or 65-or-older homeowners or property owners
with homes in a disaster area to pay third installment
on home taxes (Secs. 31.031, 31.032). Religious organizations
which wish to amend their charters and file new applications
for Section 11.20 exemption must do so by this date,
or within 60 days of exemption denial, whichever comes
later.)
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JULY
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Date
that delinquent taxes incur total 12-percent penalty
(Sec. 33.01). Taxes delinquent on or after February 1
but not later than May 1 start accumulating additional
penalty to pay attorney collection costs (Sec. 33.07).
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20
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Date
that ARB must approve appraisal records, but may not
do so if more than 5 percent of the total appraised value
remains under protest (Sec. 41.12).
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25
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Last
day for chief appraiser to certify an appraisal roll
to each taxing unit's assessor (Sec. 26.01).
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31
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Deadline
for property owners to apply for a September 1st inventory
appraisal for property taxes. This is the last day for
disabled and 65-or-older homeowners (31.031), or those
whose homes are located in a designated disaster area
and were damaged in the disaster (31.032), to pay the
final quarter installment of their homestead property
taxes.
The
tax assessor-collector submits the appraisal roll
to its governing body by this date or soon after.
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AUGUST
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8
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All
taxing units must publicize the effective tax rate, rollback
rate, debt obligation schedule, unencumbered fund balances,
expected revenue from the local-option sales tax, county
criminal justice mandate and transfer of department,
function or activity information by this date or soon
after.
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15
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This
is the last day that the central appraisal district can
deliver the appraisal roll to the county. If it is delivered
later, the county must adopt a tax rate within 30 days
or the effective tax rate becomes the adopted tax rate.
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31
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- This
is the last day that a property owner may give
a correct billing address to the appraisal district.
(33.011[b]{1}) Address corrections must be submitted
in writing. If the tax bill has not been sent to
the correct billing address at least 21 days before
the delinquency date, penalties and interest are
waived.
Taxing entities must adopt a tax rate by this
date or soon after.
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SEPTEMBER
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2
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The taxable values of inventories
may be determined as of this date, at property owner's
option (Sec. 23.12). Last day taxing units may file resolutions
with the CAD board of directors to oppose the board's
proposed change in the CAD method of finance (Sec. 6.061).
Last day for property owner to give correct address to
appraisal district in writing for tax bill; penalties
and interest waived if bill not sent to correct address
21 days before delinquency date (Sec. 33.011).
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16
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Last
day for CAD board to notify taxing units in writing if
a proposal to change the method of finance by taxing
units' unanimous consent has been rejected (Sec. 6.061).
Last day for the CAD board of directors to adopt a CAD
budget, unless the district has changed its fiscal year
(Sec. 6.06).
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30
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Last
day for taxing units to make fourth quarterly payment
for the CAD budget (Sec. 6.06). Last day for taxing units
to adopt a tax rate, or no later than the 60th day after
the chief appraiser certifies the appraisal roll to the
unit. Failure to adopt by these required dates results
in a taxing unit having to adopt the lower of its effective
tax rate for this year or last year's tax rate. The unit's
governing body must ratify the new rate within five days
of establishing it.
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OCTOBER
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Date
that tax assessors must mail tax bills (or soon after)
(Sec. 31.01).
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DECEMBER
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2
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First
half of split payment of taxes is due on or before this
date (Sec 31.03).
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2-31
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Time
when chief appraiser may conduct a mail survey to verify
homestead exemption eligibility (Sec. 11.47).
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3
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Last
day for taxing units' first quarterly payment for CAD
budget (Sec. 6.06).
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* Property
Tax Code citations.
** (Exemption
applications for cemeteries, charitable organizations, private
schools, nonprofit water and wastewater supply corporations,
and other nonprofit organizations must be filed within one year
of acquiring the property.)
** (Persons
turning 65 during a tax year must apply for the over-65 homestead
exemption within one year of qualifying for the exemption for
that tax year.)
NOTE: The
calendar shows the most important property tax deadlines for
appraisal districts, taxing units, and property owners in the
tax year. When the last day for performing an act falls on a
Saturday, Sunday, or legal holiday, Sec. 1.06, Property Tax
Code, designates the deadline as the next regular business day.
Check with the local appraisal district office or tax office
if a due date falls on the weekend or holiday. The office will
state whether a postmarked date of the next regular business
day is acceptable. The deadlines shown on the calendar have
been adjusted accordingly.
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