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For
your convenience, the following is a list of pertinent DATES
concerning your taxes. All the links in the calendar are to the
applicable sections of the Texas Property Tax Code. Also included are the industry
definitions to make it easier to understand the code.
Taxes are due upon receipt of the tax notice but
may be paid without penalty and interest until January 31 unless that
day falls on a weekend. On February 1st, penalties and interest begin to accrue at 7%
and increase monthly until taxes are paid in full.
Click here for
payment options.
All links in the calendar are to the applicable
sections of the Texas Property Tax Code.
January 1st
Except for inventories appraised on September 1, taxable values and qualification
for certain exemptions (11.42)
are determined as of January 1st (23.01).
A tax lien is attached to property to secure payments
of taxes, penalties, and interest that will be imposed for the year (32.01).
The rendition period begins and continues through
April 15 (22.23).
January 31st
2009 taxes are not due until February 1, 2010 because January 31 falls
on a weekend. The delinquency date is postponed if a tax bill was mailed
late (31.04).
January 31st
Deadline for disabled and 65-or-older homeowners (31.031)
to pay the first quarter installment of their homestead property
taxes. A Letter of Intent must
be filed with the first installment.
This is also the last day for motor vehicle (23.121),
boat (23.124),
heavy equipment (23.1241),
and manufactured housing dealers (23.127)
to file an inventory declaration with the chief appraiser and the
county tax assessor-collector.
March 31st
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 second quarter installment of their homestead property
taxes.
April 15th
This is the last day that property owners may file renditions and
property information reports unless they request an extension for good
cause. Property regulated by the Public Utility or Railroad
commissions is excepted (22.23).
April 30th
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 (11.43)
- Notice to the chief appraiser that a property which does not require
an annual application is no longer entitled to an exemption (11.43)
- Applications for l-d and l-d-l agricultural land, timberland, recreational-park-scenic
land, and public access airport property, special appraisal or notices
to the chief appraiser that the property no longer qualifies (Chapter
23).
- 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.
- Requests for separate listing of undivided interests.
- Requests for joint taxation of separately owned mineral interest .
- Renditions for property regulated by the Public Utility or Railroad
commissions. (22.23)
May 1st
Deadline for central appraisal districts with overlapping boundaries
to agree on the proposed value of a property located in those
districts. If they have not reached agreement by this date, the
average appraised value proposed by each district will be used.
The chief appraiser must publish a notice of
protest procedures in a local, general circulation newspaper some time
between May 1 and May 15.
May 15th
(Or as soon after as is possible) The chief appraiser mails out
notices of appraised value and denials of exemption or special
appraisal. (25.19)
May 31st
Deadline for property owners to file a protest with the appraisal
review board. If the appraisal value was delivered after May 1, then
the deadline is 30 days after the notice was delivered.
This is also the last day that taxing units may
file a challenge with the appraisal review board. If the appraisal
review board received the appraisal records after May 15, then the
deadline is 15 days after the records were delivered.
This is the last day for disabled and 65-or-older
homeowners (31.031)
to pay the third quarter installment of their homestead property
taxes.
Religious organizations which wish to amend their charters
and file new applications for (Sec 11.20) exemption must do so by this date, or within
60 days of exemption denial, whichever comes later.
July 1st
Delinquent taxes incur total 12 percent penalty. Penalty ceases to increase, but
interest continues to accrue at 1% monthly until taxes are paid.
July 20th
The appraisal review board must approve appraisal records by this date
unless more than five percent of the total appraised value remains
under protest.
July 25th
Deadline for the chief appraiser to certify an appraisal roll to the taxing
units.
July 31st
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.
Date taxing unit submits appraisal roll and collection
rate estimate for the current year to the governing body (or soon after).
August 8th
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.
In Travis County, the Travis County Tax Office publishes effective tax
rates for most jurisdictions.
August 31st
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 1st
The taxable values of inventories may be determined by this date, at
the property owner's option.
October 1st
Tax assessors must mail tax bills by this date or soon after (31.01).
The Travis County tax assessor-collector collects on behalf of over 110
taxing units. Typically, some governing bodies do not adopt tax rates
until October. Tax bills are prepared and mailed as soon thereafter as
possible.
The process is usually complete by early November. If
you do not receive a tax bill by late November, contact the Tax Office.
Contact information is available here.
December 31st
The chief appraiser may conduct a mail survey to verify homestead exemption
eligibility during this month (11.47).
Most mortgage companies pay taxes by December 31st so
that owners may take advantage of the IRS deduction.
Ad Valorem
According to value.
Ad Valorem Taxes
A tax levied in proportion to the value of the thing(s) being taxed.
Exclusive of exemptions, use-value assessment provisions, and the
like, the property tax is an ad valorem tax.
Homestead
A building occupied by the owner of the freehold and his or her
family, with the primary intention of making it their home, together
with the parcel of land on which it stands and the other improvements
attached to it.
Improvements
Buildings, other structures, and attachments or annexations to land
that are intended to remain so attached or annexed, such as sidewalks,
trees, drives, tunnels, drains, and sewers.
Jurisdiction
The right and power to interpret and apply the law; also, the power to
tax and the power to govern. The territorial range of authority of
control.
Lien
The legal right to take or hold property of a debtor as payment or
security for a debt.
Parcel
A contiguous area of land described in a single legal description or
as one of a number of lots on a plat; separately owned, either
publicly or privately; and capable of being separately conveyed.
Pulled
Property is no longer available for sale due to payment or legal reasons.
Real Property
Consists of the interests, benefits, and rights inherent in the
ownership of land plus anything permanently attached to the land or
legally defined as immovable; Also called "realty."
Struck Off
Property did not sell on the original sale date and may be available
for resale.
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