Texas property tax deadlines
A lot of the Tax Code questions on the consultant exam come down to a date or a number of days. These are the ones worth knowing cold, each with the section it comes from.
The yearly calendar
| Date | What happens | Section |
|---|---|---|
| January 1 | Taxable property is appraised at its market value as of this date. Exemption eligibility is generally decided by the owner's qualifications on this date, and the tax lien attaches. | §23.01(a), §11.42(a), §32.01(a) |
| April 1 | Notice of appraised value is due for a single-family residence that qualifies for a homestead exemption, or as soon after as practicable. A notice is required when, for example, the value went up or the property is new to the roll. | §25.19(a) |
| April 15 | Rendition statements and property reports are due. On written request, the chief appraiser must extend the deadline to May 15. | §22.23(a), (b) |
| Before May 1 | Exemption applications are due, and so are applications for open-space (1-d-1) agricultural appraisal. For good cause the chief appraiser may extend either deadline by up to 60 days. | §11.43(d), §23.54(d) |
| May 1 | Notice of appraised value is due for all other property when a notice is required, or as soon after as practicable. | §25.19(a) |
| May 15 | Protest deadline: May 15 or the 30th day after the appraisal notice was delivered, whichever is later. | §41.44(a)(1) |
| May 15 | The chief appraiser prepares the appraisal records and submits them to the appraisal review board, or as soon after as practicable. | §25.01(a), §25.22(a) |
| July 20 | The appraisal review board must have heard substantially all protests and approved the appraisal records. In a county of at least one million people, the district's board can push this to as late as August 30. | §41.12(a), (c) |
| July 25 | The chief appraiser certifies the appraisal roll to each taxing unit. | §26.01(a) |
| October 1 | Tax bills go out, or as soon after as practicable. | §31.01(a) |
| February 1 | Taxes not paid before February 1 of the following year are delinquent. | §31.02(a) |
The protest deadline is the one to get exactly right. Students often remember May 15 and forget the second half: if the notice was delivered late, the owner has 30 days from delivery instead.
When a deadline moves
Weekends and holidays. If the last day to do something falls on a Saturday, Sunday or legal holiday, it is still on time if done on the next regular business day (§1.06).
Late tax bills. If a bill is mailed after January 10, the delinquency date moves to the first day of the next month that gives the owner at least 21 days to pay (§31.04(a)). A bill mailed January 20 becomes delinquent on March 1, so it can be paid through the end of February; February 1 would have left only 12 days. A different rule applies if the taxing unit adopted the discounts in §31.05(c).
Counting days and years
| Period | Rule | Section |
|---|---|---|
| 30 days | To protest a change in the appraisal records, counted from delivery of the notice of the change. | §41.44(a)(2) |
| 30 days | To render property whose exemption ended during the year, counted from the date it ended. | §22.02(a) |
| 60 days | To file a petition for review in district court after receiving notice of the ARB's final order. | §42.21(a) |
| 60 days | To request binding arbitration with the comptroller after receiving notice of the ARB's order. | §41A.03(a) |
| 175 days | Freeport goods must leave the state within 175 days (or a longer period a taxing unit adopts). | §11.251 |
| 2 years | Late homestead exemption applications are accepted up to two years after the delinquency date for the taxes. | §11.431(a) |
| 2 or 3 years | Omitted property can be added back for the three preceding years if it is real property, or the two preceding years if it is personal property. | §25.21(a) |
| 3 years | When open-space land changes use, the rollback tax covers each of the three preceding years. | §23.55(a) |
| 5 years | The ARB can order roll corrections for clerical errors, double appraisals, nonexistent property and wrong owners for any of the five preceding years. | §25.25(c) |
| 5 years | Late disabled veteran exemption applications are accepted up to five years after the delinquency date. | §11.439(a) |
| 5 of 7 years | Open-space land must have been in agricultural use (or timber production) for five of the preceding seven years. | §23.51(1) |
Try a question
The deadline to file a rendition falls on a Saturday. Under §1.06, when is the filing still timely?
- AOnly if it is filed by the preceding Friday
- BIf it is filed on the next regular business day
- CIf it is filed within five business days after the deadline
- DOnly if the owner first requests a written extension
Show the answer
B. If it is filed on the next regular business day
§1.06: an act is timely if the last day for performing it is a Saturday, Sunday, or legal state or national holiday and the act is performed on the next regular business day.
Texas License Prep is not affiliated with TDLR or PSI. This page is a study aid, not legal or tax advice. The official statutes and rules control.