| January 1 |
- The assessed value of property is as of January 1st of each year. It is referred to as the assessed value effective date).
|
| |
|
| January 31 Deadline |
- Deadline to pay property tax for prior year taxes. Penalty and interest applies to delinquent payments. Exceptions apply if the value has not been set.
- Deadline to file "late" protest under 2525(c) or 2525(d) for prior year taxes.
- Deadline to resolve a 2525(h) protest for prior year taxes.
|
| |
|
| April 15 |
approximate date for business |
| Business Deadline |
- Deadline for 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 chief appraiser of the county appraisal district may extend the filing deadline for an additional 15 days (until May 30), if the property owner files a written request showing good cause.
|
| |
|
| May 1 |
approximate date |
| |
- The county appraisal district mails a notice of appraised value for all real estate accounts.
|
| |
|
| May 31 Deadline |
- Deadline to file a protest (or 30 days after the notice of assessed value is mailed, whichever is later). The county appraisal district is only required to send a notice of assessed value if the assessed value increased by more than $1,000.
|
| |
|
| July 20 |
approximate date |
| |
- The Appraisal Review Board is to approve appraisal records before July 25.
|
| |
|
| July 25 |
- Deadline for the appraisal district to certify the tax roll. Texas appraisal districts are required to resolve the value for 95% of the tax base by value no later than July 25.
|
|
|
