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).
• Date that half the members of the county appraisal district (CAD) board of directors begin two-year terms if the district has staggered terms (Sec. 6.034).
• Date that half the members of the appraisal review board (ARB) begin two-year terms (Sec. 6.41).

10

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

31

• Last day for chief appraiser to deliver applications for special appraisal and exemptions requiring annual applications (Secs. 11.44, 23.43).
• 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 last year's taxes become delinquent if bill was mailed on or before January 10th, of this year. Rollback tax for change of use of 1-d-1 land becomes delinquent if bill was delivered to owner on or before January 10th (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).

28

• Last day to request cooperative housing appraisal (Sec. 23.19).

• 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).

APRIL

1

• Last day for taxing units' second quarterly payment for this year's CAD budget (Sec. 6.06).
• Last day for cities to report information of reinvestment zones and tax increment financing plans to the Comptroller's office (Sec. 311.009).
• Last day for qualified community housing development corporation to file a listing of property acquired or sold during the past year with the chief appraiser (Sec. 11.182).

15

• Last day for property owners to file renditions and property information reports unless they request extension for good cause, except for property regulated by Public Utility Commission or Railroad Commission (Sec. 22.23).

30

• Last day for property owners to file these applications or reports with the CAD:**
  - 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

1-15

• Time that taxing units may file resolutions with the chief appraiser to change the CAD finance method. Three-fourths of the taxing units must file for the change to occur (Sec. 6.061).
• Time that the chief appraiser must publish a notice of protest procedures in a local, general-circulation newspaper (Secs. 41.41, 41.70).

1-31

• Time that taxing units must notify delinquent taxpayers that taxes delinquent on July 1 will incur additional penalty for attorney collection costs (Sec. 33.07).

15

• Last day (or as soon as possible after this date) for the chief appraiser to:
  - Mail notices of appraised value and notices of denial of exemptions or special appraisal (Secs. 6.025, 11.45, 23.44, 23.57, 23.79, 23.85, 23.95, 23.9805, 25.19).
  - Prepare appraisal records and submit them to the ARB (Secs. 25.01, 25.22).

20

• Last day for chief appraiser to count taxing units' resolutions to change the CAD's finance method (Sec. 6.061).

24

• Last day for chief appraiser to notify taxing units of a change in the CAD's finance method (Sec. 6.061).

31

• Last day for property owners to file a protest with the ARB (or by the 30th day after the notice of appraised value is delivered, whichever is later) (Sec. 41.44).
• Last day for taxing units to file challenges with the ARB (or within 15 days after the ARB receives the appraisal records, whichever is later) (Sec. 41.04).
• 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).
• Last day for religious organizations to amend their charters and file new applications for Sec. 11.20 exemption (or within 60 days of exemption denial, whichever is later) (Sec. 11.421).

JUNE

7

• Last day for chief appraiser to certify an estimate of a school district's taxable value for a school district to use for publishing notice of budget and proposed tax rate and adopting its budget for a fiscal year that begins July 1 (Sec. 26.01).

14

• Last day for chief appraiser to submit recommended budget to CAD board of directors and taxing units (unless taxing units have changed the district's fiscal year) (Sec. 6.06).

17

• Beginning of period in which the CAD board of directors may pass resolutions to change the CAD method of finance, subject to taxing units' unanimous approval. Period ends August 14 (Sec. 6.061).

• Last day to pay second half of last year taxes by split payment (Sec. 31.03).

JULY

1

• Last day for taxing units' third quarterly payment for this year's CAD budget (Sec. 6.06).
• Last day to form a taxing unit to levy property taxes for this year (Sec. 26.12).
• Last day for private schools to amend their charters and file new applications for Sec. 11.21 exemption (or within 60 days of exemption denial, whichever is later) (Sec. 11.422).
• Last day for taxing units to adopt local option percentage homestead exemptions (Sec. 11.13).
• 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). A taxing unit may add a penalty for attorney collection costs to taxes delinquent on or after June 3; but, the penalty is incurred on the first day of the first month that begins at least 21 days after the date the collector sends the property owner a notice of delinquency and penalty (Sec 33.08).
• Last day for ARBs to complete their review of proposed railroad rolling stock values for submission to the Comptroller (or soon after) (Sec. 24.35).
• Last day for appraisal districts to report formation of reinvestment zones and tax abatement agreements to the Comptroller's office (Sec. 312.005).

22

• Date that ARB must approve appraisal records, but may not do so if more than 5 percent of the total appraised value remains under protest (Sec. 41.12).

25

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

31

• Last day for property owners to apply for September 1 inventory appraisal (Sec. 23.12).
•  Last day for disabled or 65-or-older homeowners or property owners with homes in a disaster area to pay fourth installment on home taxes (Secs. 31.031, 31.032).
• Last day for Comptroller to certify the apportionment of railroad rolling stock value to counties, with supplemental records after that date (Sec. 24.38).

AUGUST

1

• The taxing unit's assessor submits the appraisal roll to its governing body by this date (or soon after) (Sec. 26.04).

7

• Taxing units (other than school districts and small 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, indigent health care, and transfer of department, function, or activity information by this date (or soon after) (Sec. 26.04).

14

• Last day for the CAD board of directors to pass a resolution to change the method of CAD finance, subject to taxing unit's unanimous consent (Sec. 6.061).

SEPTEMBER

2

• 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 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 this year's CAD budget (Sec. 6.06).
• Last day for taxing units to adopt 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).
• Last day for multi-county taxing unit to take official action to change CADs (Sec. 6.02).

DECEMBER

2-31

• Time when chief appraiser may conduct a mail survey to verify homestead exemption eligibility (Sec. 11.47).

31

• Last day for taxing units' first quarterly payment for CAD budget (Sec. 6.06).