Important Property Tax Dates to Remember

IMPORTANT DATES
 
JANUARY 1ST
  • Taxable values and qualification for certain exemptions are determined. Not to include inventories.
  • Tax lien attaches to property to secure payments of taxes, penalties & interest that will be imposed for the year.
  • Rendition period begins, thru April 1st, for those property  owners not requesting a filing extension.
JANUARY 31ST
  • Deadline to file “late” protest under for prior year taxes
  • Deadline to resolve a protest for prior year taxes.
  • Deadline for Texas Comptroller's preliminary Property Value Study (PVS) findings to go to Education Commissioner and each school district.
FEBRUARY 2ND
  • Last day for Chief Appraiser to deliver applications for special appraisal and exemptions requiring annual applications.
  • Last day for disabled or 65-or-older homeowners to pay 1/4 (on quarter) homestead property taxes on installments.
  • Last day for motor vehicle, boat and outboard motor, heavy equipment and manufactured housing dealers to file dealer's inventory declarations.
  • Last day for Appraisal District to give public notice of capitalization rate used to appraise property with low-and-moderate income housing exemption.
FEBRUARY 3RD
  • Taxes become delinquent if a bill was mailed on or before January 10th. 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 January 10th.
 
FEBRUARY 17TH
  • Last day for County Tax Collector to motor vehicle, boat and outboard motor, heavy equipment and manufactured housing inventory taxes from escrow accounts to taxing units.
 
MARCH 12TH
  • Last day to request cooperative housing appraisal.
  • Deadline to file written appeal of Property Value Study (PVS) findings with Texas Comptroller.
MARCH 31ST
Last day for disabled or 65-or-older homeowners or homeowners in a disaster area to pay second installments on home taxes.
Last day for cities to report information regarding reinvestment zones and tax increment financing plans to Texas Comptroller.
Last day for qualified community  housing development corporations to file listing of property acquired or sold during the past year with the chief appraiser.
APRIL 1ST
Last day for chief appraiser to mail notices of appraised value for single family residence homestead properties.
 
APRIL 1ST
  • *Approximate for Business* - Deadline for appraisal district businesses to file rendition forms. There is an automatic extension of the filing deadline until May 15 upon written request prior to the April 15th deadline. The Appraisal District chief appraiser may extend the filing deadline for an additional 15 days (until May 30), if the property owner files a written request showing good cause.
APRIL 30TH
  • *Approximate* - The appraisal district mails notice of appraisal value for all real estate accounts.
  • Last day for property owners to file these applications or reports with the CAD:
    • Some exemption applications
    • Notice to chief appraiser that property is no longer entitled to an exemption not requiring annual application
    • Applications for special appraisal or notices to chief appraiser that property no longer qualifies for 1-d or 1-d-1 agricultural land, timberland, restricted-use timberland, recreational-park-scenic land and public access airport property.
    • Railroad rolling stock reports.
    • Requests for separate listing of separately owned land and improvements.
    • Requests for proportionate taxing of a planned unit development property.
    • Requests for separate listing of separately-owned standing timber and land.
    • Request for separate listing of undivided interests; and
    • Requests for joint taxation of separately owned mineral interest.
 
MAY 1ST
  • Last day (or as soon as possible) a chief appraiser to mail notices of appraised value for properties other than single-family residence homesteads.
MAY 1-14TH
  • 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.
MAY 1-15TH
  • Period when chief appraiser must publish notice about taxpayer protest procedures in a local newspaper with general circulation.
 
MAY 1-31ST
  • Period when taxing units must notify delinquent taxpayers that taxes delinquent on July 1 will incur additional penalty for attorney collection costs.
 
MAY 15TH
  • Last day for property owners to file property protest.
MAY 19TH
  • Last day for chief appraiser to count taxing units' resolutions to change CAD's finance method.
MAY 27TH
  • Last day for chief appraiser to notify taxing units' resolutions to change CAD's finance method.
JUNE 1ST
  • 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.
     
  • Last day for religious organizations to amend charters and file new applications for Sec. 11.20 exemption.
JUNE 8TH
  • Last day for chief appraiser to certify estimate of school district's taxable value for school district to use for publishing notice of budget and proposed tax rate and adoption its budget for a fiscal year that begins July 1st. Chief appraiser must also certify estimate of taxable value for county and cities unless the taxing units choose to waive the estimate.
JUNE 15TH
  • Last day for chief appraiser to submit recommended yearly budget to CAD board and taxing units.
     
  • Beginning date that CAD board may pass resolution to change CAD finance method, subject to taxing units' unanimous approval. Period ends Aug. 14th.
JUNE 30TH
  • Last day to pay second half of owed/yearly taxes by split payment.
     
  • Last day for taxing units' third quarterly payment for owed/yearly CAD budget.
     
  • Last day to form a taxing unit to levy yearly property taxes.
     
  • Last day for taxing units to adopt local option percentage homestead exemptions.
     
  • Last day for private schools to amend charters and file new applications for exemption.
     
  • Last day for CADs to report formation of reinvestment zones and tax abatement agreements to the Texas Comptroller.
JULY 1ST
  • Date that delinquent taxes incur total 12 percent penalty.
     
  • Taxes delinquent on or after Feb. 3, but not later than May 1, incur additional penalty to pay attorney collection costs. 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.
     
  • Last day for ARBs to complete review of railroad rolling stock values for submission to Texas Comptroller.
     
  • Deadline for Texas Comptroller to certify final year's PVS findings on Education Commissioner and each school district.
JULY 20TH
  • 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 percent from 5 to 10 percent of the appraised value of properties under protest.
JULY 27TH
  • Last day for chief appraiser to certify appraisal roll to each taxing unit.
JULY 31ST
  • Last day for property owners to apply for September 1 inventory appraisal for the year.
     
  • Last day for disabled or 65-or-older or homeowners or homeowners in a disaster area to pay fourth installment on home taxes.
     
  • Last day for Texas Comptroller to certify apportionment of railroad rolling stock value to counties, with supplemental records after that date.
AUGUST 3RD
  • Date taxing unit's assessor submits appraisal roll and collection rate estimate for the current year to the governing body.
AUGUST 7TH
  • Date taxing units, other than school districts and small taxing units, must publicize effective tax and rollback rates, unencumbered fund balances, debt obligation schedule and other applicable items.
AUGUST 14TH
  • Last day for CAD board to pass resolution to change CAD finance method, subject to taxing unit's unanimous consent.
  • Last day for CAD board to pass resolution to change number of directors, method for appointing both, and deliver to each taxing unit.
     
AUGUST 31ST
  • Last day for property owners 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.
  • Last day taxing units may file resolutions with the CAD board to oppose proposed change  in the CAD finance method.
  • 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.
  • Date ARB must approve appraisal records in CADs with popultions of 1 million or more where the board of directors has postponed the deadline from July 21.
SEPTEMBER 1ST
  • Year's taxable value of inventories may be determined as of this date, at property owner's written option.
SEPTEMBER 15TH
  • Last day for CAD board to adopt the year's CAD budget, unless a district has changed its fiscal year.
  • Last day for CAD board to notify taxing units in writing if a proposal to change a finance method by taxing unt's unanimous consent has been rejected.
  • 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.
SEPTEMBER 29TH
  • Last day for taxing units to adopt year's tax rate, or no later the 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.
SEPTEMBER 30TH
  • Last day for taxing units' fourth quarterly payment for year's CAD budget.
OCTOBER 1ST
  • Date tax assessor mails year's tax bills.
NOVEMBER 3OTH
  • First half of split payment of year's taxes is due on or before this date.
DECEMBER 1-31ST
  • Time when chief appraiser may conduct a mail survey to verify homestead exemption eligibility.
DECEMBER 31ST
  • Last day for taxing units' first quarterly payment for year's CAD budget.

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