PropertyTaxImportantDates
ImportantDates
All
January
February
March
April
May
June
July
August
September
October
November
December
Jan–01
Datethatthecurrentyearstaxablevaluesandqualificationforcertainexemptionsaredetermined(exceptforinventories appraisedSept.1)(Secs.23.01,23.12).*
Datethattaxlienattachestopropertytosecurepaymentsoftaxes,penaltiesandinterestthatwillbeimposedfortheyear (Secs.11.42,23.01,32.01).
Daterenditionperiodbegins;continuesthroughApril1stforthosepropertyownersnotrequestingafilingextension(Sec. 22.23).
Datethathalfthemembersofthecountyappraisaldistrict(CAD)boardofdirectorsbegintwo-yeartermsifthedistricthas staggeredterms(Sec.6.034).
TermsendforalldirectorsservingstaggeredtermsinCADspreviouslyhavingpropertyintwoormorecounties.Directors mustappointnewmembersunderSec.6.03(l).
Datethathalfofappraisalreviewboard(ARB)membersbegintwo-yearterms(Sec.6.41).
Jan–10
Ifaprioryeartaxbillisnotmailedonorbeforethisdate,thedelinquencydateispostponed(Sec.31.04).
Jan–31
DeadlineforTexasComptroller’spreliminaryprioryearPropertyValueStudy(PVS)findingstogotoEducation Commissionerandeachschooldistrict(GovernmentCodeSec.403.302).
Feb–02
Lastdayforchiefappraisertodeliverapplicationsforspecialappraisalandexemptionsrequiringannualapplications(Secs. 11.44,23.43).
Lastdayfordisabledor65orolderhomeownerstopayonequarterofhomesteadpropertytaxesininstallments. Homeownerswhosehomesweredamagedinadisasterwithinadesignateddisasterareamaychoosethispaymentoption (Secs.31.031,31.032).
Lastdayformotorvehicle,boatandoutboardmotors,heavyequipmentandmanufacturedhousingdealerstofiledealer’s inventorydeclarations(Secs.23.121,23.124,23.1241,23.127).
Lastdayforappraisaldistricttogivepublicnoticeofcurrentyearcapitalizationrateusedtoappraisepropertywithlowand moderate-incomehousingexemption(Sec.11.1825).
Feb–03
DatethatprioryeartaxesbecomedelinquentifabillwasmailedonorbeforeJan.10thofcurrentyear.Rollbacktaxfor changeofuseof1-d-1landbecomesdelinquentiftaxingunitdeliveredabilltotheowneronorbeforeJan.10thofthe currentyear(Secs.23.46,23.55,23.76,23.9807,31.02).
Feb–17
Lastdayforcountytaxcollectortodisbursemotorvehicle,boatandoutboardmotor,heavyequipment,andmanufactured housinginventorytaxesfromescrowaccountstotaxingunits(Secs.23.122,23.1242,23.125,23.128).
Mar–12
Lastdaytorequestcooperativehousingappraisal(Sec.23.19).
DeadlinetofilewrittenanappealofPVSfindingswithTexasComptroller(GovernmentCodeSec.403.303).
Mar–15
Lastdayfortaxingunits’secondquarterlypaymentforcurrentyearsCADbudget(Sec.6.06).
Lastdayfordisabledor65orolderhomeownersorhomeownersinadisasterareatopaysecondinstallmentsonhome taxes(Secs.31.031,31.032).
LastdayforcitiestoreportinformationregardingreinvestmentzonesandtaxincrementfinancingplanstoTexas Comptroller(Sec.311.019).
Lastdayforqualifiedcommunityhousingdevelopmentcorporationstofilelistingofpropertyacquiredorsoldduringthe pastyearwiththechiefappraiser(Sec.11.182).
Apr–01
Lastday(orassoonaspossible)forchiefappraisertomailnoticesofappraisedvalueforsingle-familyresidence homesteadproperties(Sec.25.19).
Lastdayforpropertyownerstofilerenditionsandpropertyinformationreportsunlesstheyrequestafilingextensionin writing(Sec.22.23).
Apr–30
LastdayforpropertyownerstofiletheseapplicationsorreportswiththeCAD: Someexemptionapplications(Sec.11.43)**;
Noticetochiefappraiserthatpropertyisnolongerentitledtoanexemptionnotrequiringannualapplication(Sec.11.43); Applicationsforspecialappraisalornoticestochiefappraiserthatpropertynolongerqualifiesfor1-dand1-d-1 agriculturalland,timberland,restricted-usetimberland,recreational-park-sceniclandandpublicaccessairportproperty (Secs.23.43,23.54,23.75,23.84,23.94,23.9804);
Railroadrollingstockreports(Sec.24.32);
Requestsforseparatelistingofseparatelyownedlandandimprovements(Sec.25.08);
Requestsforproportionatetaxingofaplannedunitdevelopmentproperty(Sec.25.09);
Requestsforseparatelistingofseparatelyownedstandingtimberandland(Sec.25.10);
Requestsforseparatelistingofundividedinterests(Sec.25.11);and
Requestsforjointtaxationofseparatelyownedmineralinterest(Sec.25.12).
May–01
Lastday(orassoonaspossible)forchiefappraisertomailnoticesofappraisedvalueforpropertiesotherthansingle-family residencehomesteads(Sec.25.19).
Lastdayforpropertyownerstofilerenditionsandpropertyinformationreportsiftheyrequestedanextensioninwriting.For goodcause,chiefappraisermayextendthisdeadlineanother15days(Sec.22.23).
May01–14
PeriodwhentaxingunitsmayfileresolutionswithchiefappraisertochangeCADfinancemethod.Three-fourthsoftaxing unitsmustfileforchangetooccur(Sec.6.061).
May01–15
Periodwhenchiefappraisermustpublishnoticeabouttaxpayerprotestproceduresinalocalnewspaperwithgeneral circulation(Secs.41.41,41.70).
May01–31
PeriodwhentaxingunitsmustnotifydelinquenttaxpayersthattaxesdelinquentonJuly1willincuranadditionalpenaltyfor attorneycollectioncosts(Sec.33.07).
May–15
LastdayforpropertyownerstofileprotestwithARB(orby30thdayafternoticeofappraisedvalueisdelivered,whicheveris later)(Sec.41.44).
Lastday(orassoonaspossible)forchiefappraisertomailnoticesofappraisedvalue,denialofexemptionsanddenialof specialappraisal(Secs.11.45,23.44,23.57,23.79,23.85,23.95,23.9805,25.19).
Date(orassoonaspossible)forchiefappraisertoprepareappraisalrecordsandsubmittoARB(Secs.25.01,25.22).
May–19
Lastdayforchiefappraisertocounttaxingunits’resolutionstochangeCAD’sfinancemethod(Sec.6.061).
May–27
LastdayforchiefappraisertonotifytaxingunitsofchangeintheCAD’sfinancemethod(Sec.6.061).
Jun–01
LastdayfortaxingunitstofilechallengeswithARB(orwithin15daysafterARBreceivesappraisalrecords,whicheveris later)(Sec.41.04).
Lastdayfordisabledor65orolderhomeownersorpropertyownerswithhomesinadisasterareatopaythirdinstallmenton hometaxes(Secs.31.031,31.032).
LastdayforreligiousorganizationstoamendchartersandfilenewapplicationsforSec.11.20exemption(orwithin60days ofexemptiondenial,whicheverislater)(Sec.11.421).
Jun–08
Lastdayforchiefappraisertocertifyanestimateofschooldistrict’staxablevalue,inorderfortheschooldistricttousefor publishingnoticeofbudgetandproposedtaxrate,andadoptingitsbudgetforafiscalyearthatbeginsJuly1.Chief appraisermustalsocertifyanestimateoftaxablevalueforcountyandcitiesunlessthetaxingunitschoosetowaivethe estimate(Sec.26.01).
Jun–15
Lastdayforchiefappraisertosubmitrecommended2010budgettoCADboardandtaxingunits(unlesstaxingunitshave changedCAD’sfiscalyear)(Sec.6.06).
BeginningdatethatCADboardmaypassresolutiontochangeCADfinancemethod,subjecttotaxingunits’unanimous approval.PeriodendsAug.14(Sec.6.061).
Jun–30
Lastdaytopaythesecondhalfofprioryearstaxesbysplitpayment(Sec.31.03).
Lastdayfortaxingunits’thirdquarterlypaymentforcurrentyearsCADbudget(Sec.6.06).
Lastdaytoformataxingunittolevycurrentyearspropertytaxes(Sec.26.12).
Lastdayfortaxingunitstoadoptlocaloptionpercentagehomesteadexemptions(Sec.11.13).
Lastdayforprivateschoolstoamendchartersandfilenewapplicationsfor(Sec.11.21)exemption(orwithin60daysof exemptiondenial,whicheverislater)(Sec.11.422).
LastdayforCADstoreportformationofreinvestmentzonesandtaxabatementagreementstotheTexasComptroller(Sec. 312.005).
Jul–01
Datethatdelinquenttaxesincurtotal12percentpenalty(Sec.33.01).
TaxesdelinquentonorafterFeb.3,butnolaterthanMay1,incuranadditionalpenaltytopayattorneycollectioncosts(Sec. 33.07).TaxingunitmayaddpenaltyforattorneycollectioncoststotaxesdelinquentonorafterJune1;penaltyisincurred onthefirstdayoffirstmonththatbeginsatleast21daysafterthedatethecollectorsendspropertyowneranoticeof delinquencyandpenalty(Sec33.08).
LastdayforARBstocompletereviewofrailroadrollingstockvaluesforsubmissiontoTexasComptroller(orsoonafter) (Sec.24.35).
DeadlineforTexasComptrollertocertifyfinal2008PVSfindingstoEducationCommissionerandeachschooldistrict (ComptrollerRuleSec.9.109).
Jul–20
DateARBmustapproveappraisalrecords,butmaynotdosoifmorethan5percentoftotalappraisedvalueremainsunder protest.TheboardofdirectorsofaCADwithapopulationof1millionormoremaypostponethedeadlinetoAug.31or increasethethresholdpercentagefrom5to10percentoftheappraisedvalueofpropertiesnotunderprotest(Sec.41.12).
Jul–27
Lastdayforchiefappraisertocertifyappraisalrolltoeachtaxingunit(Sec.26.01).
Jul–31
LastdayforpropertyownerstoapplyforSept.1inventoryappraisalforthefutureyear(Sec.23.12).
Lastdayfordisabledor65orolderhomeownersorhomeownersinadisasterareatopayfourthinstallmentonhometaxes (Secs.31.031,31.032).
LastdayforTexasComptrollertocertifyapportionmentofrailroadrollingstockvaluetocounties,withsupplementalrecords afterthatdate(Sec.24.38).
Aug–03
Datetaxingunits’assessorsubmitsappraisalrollandcollectionrateestimateforthecurrentyeartothegoverningbody(or soonafter)(Sec.26.04).
Aug–07
Datetaxingunits’(otherthanschooldistrictsandsmalltaxingunits)mustpublicizeeffectivetaxandrollbackrates, unencumberedfundbalances,debtobligationscheduleandotherapplicableitems(orsoonafter)(Sec.26.04).
Aug–14
LastdayforCADboardtopassresolutiontochangeCADfinancemethod,subjecttotaxingunits’unanimousconsent(Sec. 6.061).
LastdayforCADboardtopassresolutiontochangenumberofdirectors,methodforappointingorboth,anddelivertoeach taxingunit(Sec.6.031).
Aug–31
Lastdayforpropertyownertogive,inwriting,correctaddresstoCADfortaxbill;penaltiesandinterestwaivedifthebillis notsenttothecorrectaddress21daysbeforedelinquencydate(Sec.33.011).
LastdaytaxingunitsmayfileresolutionswiththeCADboardtoopposeproposedchangeintheCADfinancemethod(Sec. 6.061).
LastdayfortaxingunitentitledtovoteforappointmentofCADdirectorstofilearesolutionopposingachangebytheCAD boardinselectionofdirectors(Sec.6.031).
DateARBmustapproveappraisalrecordsinCADswithpopulationsof1millionormorewheretheboardofdirectorshas postponedthedeadlinefromJuly21(Sec.41.12).
Sep–01
Futureyearstaxablevalueofinventoriesmaybedeterminedasofthisdate,atpropertyowner’swrittenoption(Sec.23.12).
Sep–15
LastdayforCADboardtoadopt2010CADbudget,unlessadistricthaschangeditsfiscalyear(Sec.6.06).
LastdayforCADboardtonotifytaxingunitsinwritingifaproposaltochangeafinancemethodbytaxingunits’unanimous consenthasbeenrejected(Sec.6.061).
LastdayforCADboardtonotifytaxingunitsinwritingifaproposaltochangethenumberormethodofselectingCAD directorsisrejectedbyavotingtaxingunit(Sec.6.031).
Sep–29
Lastdayfortaxingunitstoadoptthecurrentyeartaxrate,ornolaterthan60thdayafterthechiefappraisercertifies appraisalrolltoaunit.Failuretoadoptbytheserequireddatesresultsinaunitadoptingthelowerofitseffectivetaxratefor thisyearorlastyear’staxrate;unit’sgoverningbodymustratifynewratewithinfivedays(Sec.26.05).
Sep–30
Lastdayfortaxingunits’fourthquarterlypaymentforthecurrentyearsCADbudget(Sec.6.06).
Oct–01
Datetaxassessormailscurrentyearstaxbills(orsoonafter)(Sec.31.01).
Nov–01
Firsthalfofsplitpaymentofcurrentyearstaxesisdueonorbeforethisdate(Sec31.03).
Dec01–31
Timewhenchiefappraisermayconductamailsurveytoverifyhomesteadexemptioneligibility(Sec.11.47).
Dec–31
Lastdayfortaxingunits’firstquarterlypaymentforfutureyearsCADbudget(Sec.6.06).
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