Property Tax Important Dates

January 1

• Date that the current years taxable values and qualification for certain exemptions are determined (except for inventories appraised Sept. 1) (Secs. 23.01, 23.12).*
• Date that 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 1st for those property owners not requesting a filing extension (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).
• Terms end for all directors serving staggered terms in CADs previously having property in two or more counties. Directors must appoint new members under Sec. 6.03(l).
• Date that half of appraisal review board (ARB) members begin two-year terms (Sec. 6.41).

January 10

• If a prior year tax bill is not mailed on or before this date, the delinquency date is postponed (Sec. 31.04).

January 31

• Deadline for Texas Comptroller’s preliminary prior year Property Value Study (PVS) findings to go to Education Commissioner and each school district (Government Code Sec. 403.302).

February 2

• 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 or 65 or older homeowners to pay one quarter of homestead property taxes in installments. Homeowners whose homes were damaged in a disaster within a designated disaster area may 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 dealer’s inventory declarations (Secs. 23.121, 23.124, 23.1241, 23.127).
• Last day for appraisal district to give public notice of current year capitalization rate used to appraise property with low and moderate-income housing exemption (Sec. 11.1825).

February 3

• Date that prior year taxes become delinquent if a bill was mailed on or before Jan. 10th of current year. Rollback tax for change of use of 1-d-1 land becomes delinquent if taxing unit delivered a bill to the owner on or before Jan. 10th of the current year (Secs. 23.46, 23.55, 23.76, 23.9807, 31.02).

February 17

• Last day for county tax collector to disburse motor vehicle, boat and outboard motor, heavy equipment, and manufactured housing inventory taxes from escrow accounts to taxing units (Secs. 23.122, 23.1242, 23.125, 23.128).

March 12

• Last day to request cooperative housing appraisal (Sec. 23.19).
• Deadline to file written an appeal of PVS findings with Texas Comptroller (Government Code Sec. 403.303).

March 15

• Last day for taxing units’ second quarterly payment for current years CAD budget (Sec. 6.06).
• Last day for disabled or 65 or older homeowners or homeowners in a disaster area to pay second installments on home taxes (Secs. 31.031, 31.032).
• Last day for cities to report information regarding reinvestment zones and tax increment financing plans to Texas Comptroller (Sec. 311.019).
• Last day for qualified community housing development corporations to file listing of property acquired or sold during the past year with the chief appraiser (Sec. 11.182).

April 1

• Last day (or as soon as possible) for chief appraiser to mail notices of appraised value for single-family residence homestead properties (Sec. 25.19).
• Last day for property owners to file renditions and property information reports unless they request a filing extension in writing (Sec. 22.23).

April 30

• Last day for property owners to file these applications or reports with the CAD:
  • Some exemption applications (Sec. 11.43)**;
  • Notice to chief appraiser that property is no longer entitled to an exemption not requiring annual application (Sec. 11.43);
  • Applications for special appraisal or notices to chief appraiser that property no longer qualifies for 1-d and 1-d-1 agricultural land, timberland, restricted-use timberland, recreational-park-scenic land and public access airport property (Secs. 23.43, 23.54, 23.75, 23.84, 23.94, 23.9804);
  • 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); and
  • Requests for joint taxation of separately owned mineral interest (Sec. 25.12).

May 1

• Last day (or as soon as possible) for chief appraiser to mail notices of appraised value for properties other than single-family residence homesteads (Sec. 25.19).
• Last day for property owners to file renditions and property information reports if they requested an extension in writing. For good cause, chief appraiser may extend this deadline another 15 days (Sec. 22.23).

May 1 – 14

• Period when taxing units may file resolutions with chief appraiser to change CAD finance method. Three-fourths of taxing units must file for change to occur (Sec. 6.061).

May 1 – 15

• Period when chief appraiser must publish notice about taxpayer protest procedures in a local newspaper with general circulation (Secs. 41.41, 41.70).

May 1 – 31

• Period when taxing units must notify delinquent taxpayers that taxes delinquent on July 1 will incur an additional penalty for attorney collection costs (Sec. 33.07).

May 15

• Last day for property owners to file protest with ARB (or by 30th day after notice of appraised value is delivered, whichever is later) (Sec. 41.44).

• Last day (or as soon as possible) for chief appraiser to mail notices of appraised value, denial of exemptions and denial of special appraisal (Secs. 11.45, 23.44, 23.57, 23.79, 23.85, 23.95, 23.9805, 25.19).
• Date (or as soon as possible) for chief appraiser to prepare appraisal records and submit to ARB (Secs. 25.01, 25.22).

May 19

• Last day for chief appraiser to count taxing units’ resolutions to change CAD’s finance method (Sec. 6.061).

May 27

• Last day for chief appraiser to notify taxing units of change in the CAD’s finance method (Sec. 6.061).

June 1

• Last day for taxing units to file challenges with ARB (or within 15 days after ARB receives 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).
• Last day for religious organizations to amend charters and file new applications for Sec. 11.20 exemption (or within 60 days of exemption denial, whichever is later) (Sec. 11.421).

June 8

• Last day for chief appraiser to certify an estimate of school district’s taxable value, in order for the school district to use for publishing notice of budget and proposed tax rate, and adopting its budget for a fiscal year that begins July 1. Chief appraiser must also certify an estimate of taxable value for county and cities unless the taxing units choose to waive the estimate (Sec. 26.01).

June 15

• Last day for chief appraiser to submit recommended 2010 budget to CAD board and taxing units (unless taxing units have changed CAD’s fiscal year) (Sec. 6.06).
• Beginning date that CAD board may pass resolution to change CAD finance method, subject to taxing units’ unanimous approval. Period ends Aug. 14 (Sec. 6.061).

June 30

• Last day to pay the second half of prior years taxes by split payment (Sec. 31.03).
• Last day for taxing units’ third quarterly payment for current years CAD budget (Sec. 6.06).
• Last day to form a taxing unit to levy current years property taxes (Sec. 26.12).
• Last day for taxing units to adopt local option percentage homestead exemptions (Sec. 11.13).
• Last day for private schools to amend charters and file new applications for (Sec. 11.21) exemption (or within 60 days of exemption denial, whichever is later) (Sec. 11.422).
• Last day for CADs to report formation of reinvestment zones and tax abatement agreements to the Texas Comptroller (Sec. 312.005).

July 1

• Date that delinquent taxes incur total 12 percent penalty (Sec. 33.01).
• Taxes delinquent on or after Feb. 3, but no later than May 1, incur an additional penalty to pay attorney collection costs (Sec. 33.07). Taxing unit may add penalty for attorney collection costs to taxes delinquent on or after June 1; penalty is incurred on the first day of first month that begins at least 21 days after the date the collector sends property owner a notice of delinquency and penalty (Sec 33.08).
• Last day for ARBs to complete review of railroad rolling stock values for submission to Texas Comptroller (or soon after) (Sec. 24.35).
• Deadline for Texas Comptroller to certify final 2008 PVS findings to Education Commissioner and each school district (Comptroller Rule Sec. 9.109).

July 20

• Date ARB must approve appraisal records, but may not do so if more than 5 percent of total appraised value remains under protest. The board of directors of a CAD with a population of 1 million or more may postpone the deadline to Aug. 31 or increase the threshold percentage from 5 to 10 percent of the appraised value of properties not under protest (Sec. 41.12).

July 27

• Last day for chief appraiser to certify appraisal roll to each taxing unit (Sec. 26.01).

July 31

• Last day for property owners to apply for Sept. 1 inventory appraisal for the future year (Sec. 23.12).
• Last day for disabled or 65 or older homeowners or homeowners in a disaster area to pay fourth installment on home taxes (Secs. 31.031, 31.032).
• Last day for Texas Comptroller to certify apportionment of railroad rolling stock value to counties, with supplemental records after that date (Sec. 24.38).

August 3

• Date taxing units’ assessor submits appraisal roll and collection rate estimate for the current year to the governing body (or soon after) (Sec. 26.04).

August 7

• Date taxing units’ (other than school districts and small taxing units) must publicize effective tax and roll back rates, unencumbered fund balances, debt obligation schedule and other applicable items (or soon after) (Sec. 26.04).

August 14

• Last day for CAD board to pass resolution to change CAD finance method, subject to taxing units’ unanimous consent (Sec. 6.061).
• Last day for CAD board to pass resolution to change number of directors, method for appointing or both, and deliver to each taxing unit (Sec. 6.031).

August 31

• Last day for property owner to give, in writing, correct address to CAD for tax bill; penalties and interest waived if the bill is not sent to the correct address 21 days before delinquency date (Sec. 33.011).
• Last day taxing units may file resolutions with the CAD board to oppose proposed change in the CAD finance method (Sec. 6.061).
• Last day for taxing unit entitled to vote for appointment of CAD directors to file a resolution opposing a change by the CAD board in selection of directors (Sec. 6.031).
• Date ARB must approve appraisal records in CADs with populations of 1 million or more where the board of directors has postponed the deadline from July 21 (Sec. 41.12).

September 1

• Future years taxable value of inventories may be determined as of this date, at property owner’s written option (Sec. 23.12).

September 15

• Last day for CAD board to adopt 2010 CAD budget, unless a district has changed its fiscal year (Sec. 6.06).
• Last day for CAD board to notify taxing units in writing if a proposal to change a finance method by taxing units’ unanimous consent has been rejected (Sec. 6.061).
• Last day for CAD board to notify taxing units in writing if a proposal to change the number or method of selecting CAD directors is rejected by a voting taxing unit (Sec. 6.031).

September 29

• Last day for taxing units to adopt the current year tax rate, or no later than 60th day after the chief appraiser certifies appraisal roll to a unit. Failure to adopt by these required dates results in a unit adopting the lower of its effective tax rate for this year or last year’s tax rate; unit’s governing body must ratify new rate within five days (Sec. 26.05).

September 30

• Last day for taxing units’ fourth quarterly payment for the current years CAD budget (Sec. 6.06).

October 1

• Date tax assessor mails current years tax bills (or soon after) (Sec. 31.01).

November 30

• First half of split payment of current years taxes is due on or before this date (Sec 31.03).

December 1 – 31

• Time when chief appraiser may conduct a mail survey to verify homestead exemption eligibility (Sec. 11.47).

December 31

• Last day for taxing units’ first quarterly payment for future years CAD budget (Sec. 6.06).

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