PropertyTaxImportantDates
January1
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.Directorsmust appointnewmembersunderSec.6.03(l).
Datethathalfofappraisalreviewboard(ARB)membersbegintwo-yearterms(Sec.6.41).
January10
Ifaprioryeartaxbillisnotmailedonorbeforethisdate,thedelinquencydateispostponed(Sec.31.04).
January31
DeadlineforTexasComptroller’spreliminary prioryearPropertyValueStudy(PVS)findingstogotoEducationCommissioner andeachschooldistrict(GovernmentCodeSec.403.302).
February2
Lastdayforchiefappraisertodeliverapplicationsforspecialappraisalandexemptionsrequiringannualapplications(Secs. 11.44,23.43).
Lastdayfordisabledor65orolderhomeownerstopayonequarterofhomesteadpropertytaxesininstallments.Homeowners whosehomesweredamagedinadisasterwithinadesignateddisasterareamaychoosethispaymentoption(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).
February3
DatethatprioryeartaxesbecomedelinquentifabillwasmailedonorbeforeJan.10thofcurrentyear.Rollbacktaxforchange ofuseof1-d-1landbecomesdelinquentiftaxingunitdeliveredabilltotheowneronorbeforeJan.10thofthecurrentyear (Secs.23.46,23.55,23.76,23.9807,31.02).
February17
Lastdayforcountytaxcollectortodisbursemotorvehicle,boatandoutboardmotor,heavyequipment,andmanufactured housinginventorytaxesfromescrowaccountstotaxingunits(Secs.23.122,23.1242,23.125,23.128).
March 12
Lastdaytorequestcooperativehousingappraisal(Sec.23.19).
DeadlinetofilewrittenanappealofPVSfindingswithTexasComptroller(GovernmentCodeSec.403.303).
March15
Lastdayfortaxingunits’secondquarterlypaymentforcurrentyearsCADbudget(Sec.6.06).
Lastdayfordisabledor65orolderhomeownersorhomeownersinadisasterareatopaysecondinstallmentsonhometaxes (Secs.31.031,31.032).
LastdayforcitiestoreportinformationregardingreinvestmentzonesandtaxincrementfinancingplanstoTexasComptroller (Sec.311.019).
Lastdayforqualifiedcommunityhousingdevelopmentcorporationstofilelistingofpropertyacquiredorsoldduringthepast earwiththechiefappraiser(Sec.11.182).
April1
Lastday(orassoonaspossible)forchiefappraisertomailnoticesofappraisedvalueforsingle-familyresidencehomestead properties(Sec.25.19).
Lastdayforpropertyownerstofilerenditionsandpropertyinformationreportsunlesstheyrequestafilingextensioninwriting (Sec.22.23).
April30
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).
May1
Lastday(orassoonaspossible)forchiefappraisertomailnoticesofappraisedvalueforpropertiesotherthansingle-family residencehomesteads(Sec.25.19).
Lastdayforpropertyownerstofilerenditionsandpropertyinformationreportsiftheyrequestedanextensioninwriting.For goodcause,chiefappraisermayextendthisdeadlineanother15days(Sec.22.23).
May1–14
PeriodwhentaxingunitsmayfileresolutionswithchiefappraisertochangeCADfinancemethod.Three-fourthsoftaxingunits mustfileforchangetooccur(Sec.6.061).
May1–15
Periodwhenchiefappraisermustpublishnoticeabouttaxpayerprotestproceduresinalocalnewspaperwithgeneral circulation(Secs.41.41,41.70).
May1–31
PeriodwhentaxingunitsmustnotifydelinquenttaxpayersthattaxesdelinquentonJuly1willincuranadditionalpenaltyfor attorneycollectioncosts(Sec.33.07).
May15
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).
May19
Lastdayforchiefappraisertocounttaxingunits’resolutionstochangeCAD’sfinancemethod(Sec.6.061).
May27
LastdayforchiefappraisertonotifytaxingunitsofchangeintheCAD’sfinancemethod(Sec.6.061).
June1
LastdayfortaxingunitstofilechallengeswithARB(orwithin15daysafterARBreceivesappraisalrecords,whicheverislater) (Sec.41.04).
Lastdayfordisabledor65orolderhomeownersorpropertyownerswithhomesinadisasterareatopaythirdinstallmenton hometaxes(Secs.31.031,31.032).
LastdayforreligiousorganizationstoamendchartersandfilenewapplicationsforSec.11.20exemption(orwithin60daysof exemptiondenial,whicheverislater)(Sec.11.421).
June8
Lastdayforchiefappraisertocertifyanestimateofschooldistrict’staxablevalue,inorderfortheschooldistricttousefor publishingnoticeofbudgetandproposedtaxrate,andadoptingitsbudgetforafiscalyearthatbeginsJuly1.Chiefappraiser tifyanestimateoftaxablevalueforcountyandcitiesunlessthetaxingunitschoosetowaivetheestimate(Sec. 26.01).
June15
Lastdayforchiefappraisertosubmitrecommended2010budgettoCADboardandtaxingunits(unlesstaxingunitshave changedCAD’sfiscalyear)(Sec.6.06).
BeginningdatethatCADboardmaypassresolutiontochangeCADfinancemethod,subjecttotaxingunits’unanimous approval.PeriodendsAug.14(Sec.6.061).
June30
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).
Datethatdelinquenttaxesincurtotal12percentpenalty(Sec.33.01).
TaxesdelinquentonorafterFeb.3,butnolaterthanMay1,incuranadditionalpenaltytopayattorneycollectioncosts(Sec. 33.07).TaxingunitmayaddpenaltyforattorneycollectioncoststotaxesdelinquentonorafterJune1;penaltyisincurredon thefirstdayoffirstmonththatbeginsatleast21daysafterthedatethecollectorsendspropertyowneranoticeofdelinquency andpenalty(Sec33.08).
LastdayforARBstocompletereviewofrailroadrollingstockvaluesforsubmissiontoTexasComptroller(orsoonafter)(Sec. 24.35).
DeadlineforTexasComptrollertocertifyfinal2008PVSfindingstoEducationCommissionerandeachschooldistrict (ComptrollerRuleSec.9.109).
DateARBmustapproveappraisalrecords,butmaynotdosoifmorethan5percentoftotalappraisedvalueremainsunder protest.TheboardofdirectorsofaCADwithapopulationof1millionormoremaypostponethedeadlinetoAug.31orincrease thethresholdpercentagefrom5to10percentoftheappraisedvalueofpropertiesnotunderprotest(Sec.41.12).
Lastdayforchiefappraisertocertifyappraisalrolltoeachtaxingunit(Sec.26.01).
LastdayforpropertyownerstoapplyforSept.1inventoryappraisalforthefutureyear(Sec.23.12).
Lastdayfordisabledor65orolderhomeownersorhomeownersinadisasterareatopayfourthinstallmentonhometaxes (Secs.31.031,31.032).
LastdayforTexasComptrollertocertifyapportionmentofrailroadrollingstockvaluetocounties,withsupplementalrecords afterthatdate(Sec.24.38).
Datetaxingunits’assessorsubmitsappraisalrollandcollectionrateestimateforthecurrentyeartothegoverningbody(or soonafter)(Sec.26.04).
Datetaxingunits’(otherthanschooldistrictsandsmalltaxingunits)mustpublicizeeffectivetaxandrollbackrates, unencumberedfundbalances,debtobligationscheduleandotherapplicableitems(orsoonafter)(Sec.26.04).
LastdayforCADboardtopassresolutiontochangeCADfinancemethod,subjecttotaxingunits’unanimousconsent(Sec. 6.061).
LastdayforCADboardtopassresolutiontochangenumberofdirectors,methodforappointingorboth,anddelivertoeach taxingunit(Sec.6.031).
Lastdayforpropertyownertogive,inwriting,correctaddresstoCADfortaxbill;penaltiesandinterestwaivedifthebillisnot ess21daysbeforedelinquencydate(Sec.33.011).
yfileresolutionswiththeCADboardtoopposeproposedchangeintheCADfinancemethod(Sec. 6.061).
LastdayfortaxingunitentitledtovoteforappointmentofCADdirectorstofilearesolutionopposingachangebytheCAD boardinselectionofdirectors(Sec.6.031).
DateARBmustapproveappraisalrecordsinCADswithpopulationsof1millionormorewheretheboardofdirectorshas postponedthedeadlinefromJuly21(Sec.41.12).
September1
Futureyearstaxablevalueofinventoriesmaybedeterminedasofthisdate,atpropertyowner’swrittenoption(Sec.23.12).
September15
LastdayforCADboardtoadopt2010CADbudget,unlessadistricthaschangeditsfiscalyear(Sec.6.06).
LastdayforCADboardtonotifytaxingunitsinwritingifaproposaltochangeafinancemethodbytaxingunits’unanimous consenthasbeenrejected(Sec.6.061).
LastdayforCADboardtonotifytaxingunitsinwritingifaproposaltochangethenumberormethodofselectingCADdirectors isrejectedbyavotingtaxingunit(Sec.6.031).
September29 September30
Lastdayfortaxingunitstoadoptthecurrentyeartaxrate,ornolaterthan60thdayafterthechiefappraisercertifiesappraisal rolltoaunit.Failuretoadoptbytheserequireddatesresultsinaunitadoptingthelowerofitseffectivetaxrateforthisyearor lastyear’staxrate;unit’sgoverningbodymustratifynewratewithinfivedays(Sec.26.05).
Lastdayfortaxingunits’fourthquarterlypaymentforthecurrentyearsCADbudget(Sec.6.06).
October1
Datetaxassessormailscurrentyearstaxbills(orsoonafter)(Sec.31.01).
November30
Firsthalfofsplitpaymentofcurrentyearstaxesisdueonorbeforethisdate(Sec31.03).
December1–31
Timewhenchiefappraisermayconductamailsurveytoverifyhomesteadexemptioneligibility(Sec.11.47).
December31
Lastdayfortaxingunits’firstquarterlypaymentforfutureyearsCADbudget(Sec.6.06).
*PropertyTaxCodecitations,unlessotherwisenoted.**Exemptionapplicationsforcemeteries,charitableorganizations,privateschools,nonprofitwaterand wastewatersupplycorporationsandothernonprofitorganizationsmustbefiledwithinoneyearofacquiringtheproperty.Unlessbirthdateinformationhasbeen providedtotheappraisaldistrict,personswhobecomeage65orqualifyasdisabledduringataxyearmustapplyfortheapplicablehomesteadexemptionswithin oneyearofqualifying.
Note:Thecalendarshowsthemostimportantpropertytaxdeadlinesforappraisaldistricts,taxingunitsandpropertyownersinthepriortaxyear.Whenthelast dayforperforminganactfallsonaSaturday,Sundayorlegalholiday,TaxCodeSection1.06designatesthedeadlineasthenextregularbusinessday.Checkwith thelocalappraisaldistrictofficeortaxofficeifaduedatefallsontheweekendorholiday.Thedeadlinesshownonthecalendarhavebeenadjustedaccordingly Theinformationprovidedinthiscalendarisadvisoryonly.Anyquestionsshouldbeaddressedwithlegalcounselforthegovernmentalentity
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