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JANUARY

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).

10

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

31

  • 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).
FEBRUARY

1

  • Date that the current year taxes become delinquent if bill was
    mailed on or before January 10th . Rollback tax for change of use of 1-d-1 land
    becomes delinquent if bill was delivered to owner on or before January 10, 2004
    (Secs. 23.55, 23.76, 31.02).

15

  • 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).
APRIL

1

  • 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).

30

  • 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).
MAY

31

  • 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.)

JULY

1

  • 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).

25

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

31

  • 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.

AUGUST

8

  • 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.

15

  • 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.

31

  • 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.
SEPTEMBER

2

  • Next year’s
    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).

16

  • 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 the next
    year’s CAD budget, unless the district has changed its fiscal year (Sec. 6.06).

30

  • Last day for taxing units to make fourth quarterly payment for the
    current year’sCAD budget (Sec. 6.06).
  • Last day for taxing units to adopt a current year 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.
OCTOBER

1

  • Date that
    tax assessors must mail tax bills (or soon after) (Sec.
    31.01).
DECEMBER

2

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

31

  • Last day
    for taxing units’ first quarterly payment for next
    year’s CAD
    budget (Sec. 6.06).

*
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.