Statement - December 2003

2004 Property Tax Calendar

JANUARY

1

Date that 2004 taxable values and qualification for certain exemptions determined (except for inventories appraised September 1) (Sec. 23.01; Sec. 23.12).*

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 for those property owners not requesting a filing extension (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).

12

If a 2003 tax bill is not mailed on or before this date, the delinquency date is postponed (Sec. 31.04).

31

Deadline for Comptroller’s office to deliver preliminary Property Value Study (PVS) findings to Education Commissioner and each school district (Government Code Sec. 403.302).

FEBRUARY

2

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 or 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).

Last day for appraisal district to give public notice of 2004 capitalization rate used to appraise property receiving exemption for low and moderate-income housing (Sec. 11.1825).

3

Date that 2003 taxes become delinquent if bill was mailed on or before January 10, 2004. Rollback tax for change of use of 1-d-1 land becomes delinquent if taxing unit delivered bill to owner on or before January 10, 2004 (Secs. 23.55, 23.76, 23.9807, 31.02).

16

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).

March

1

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

10

Deadline to file written appeal of PVS findings with the Comptroller’s Property Tax Division (Government Code Sec. 403.303).

31

Last day for taxing units' second quarterly payment for the 2004 CAD budget (Sec. 6.06).

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. 311.019).

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).

APRIL

15

Last day for property owners to file renditions and property information reports unless they request filing extension in writing (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); and
-- Requests for joint taxation of separately-owned mineral interest (Sec. 25.12).

MAY

1-14

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).

1-15

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).

17

Last day for property owners to file renditions and property information reports if they requested in writing an extension. For good cause, the chief appraiser may agree to extend this deadline another 15 days (Sec. 22.23).

Last day (or as soon as possible after this date) for the chief appraiser to mail notices of appraised value, denial of exemptions, denial of special appraisal and notices of overlapping appraisal districts (Secs. 6.025, 11.45, 23.44, 23.57, 23.79, 23.85, 23.95, 23.9805, 25.19).

Date (or as soon as practicable) for chief appraiser to prepare appraisal records and submit them to the ARB (Secs. 25.01, 25.22).

19

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 2005 budget to CAD board of directors and taxing units (unless taxing units have changed the district's fiscal year) (Sec. 6.06).

16

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 16 (Sec. 6.061).

30

Last day to pay second half of 2003 taxes by split payment (Sec. 31.03).

Last day for taxing units' third quarterly payment for the 2004 CAD budget (Sec. 6.06).

Last day to form a taxing unit to levy property taxes for 2004 (Sec. 26.12).

Last day for taxing units to adopt local option percentage homestead exemptions (Sec. 11.13).

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 appraisal districts to report formation of reinvestment zones and tax abatement agreements to the Comptroller's office (Sec. 312.005).

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). A taxing unit may add a penalty for attorney collection costs to taxes delinquent on or after June 1; 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 review of railroad rolling stock values for submission to the Comptroller (or soon after) (Sec. 24.35).

Deadline for Comptroller to certify final PVS findings to Education Commissioner and each school district (Comptroller Rule Sec. 9.109).

20

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).

26

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

AUGUST

2

Last day for property owners to apply for September 1 inventory appraisal for 2005 (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).

Date the taxing unit's assessor submits the appraisal roll and an estimate of the collection rate for the current year to the governing body (or soon after) (Sec. 26.04).

9

Date that 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 (or soon after) (Sec. 26.04).

16

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).

31

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).

SEPTEMBER

1

2005 taxable values of inventories may be determined as of this date, at property owner's option (Sec. 23.12).

14

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 a 2005 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 2004 CAD budget (Sec. 6.06).

Last day for taxing units to adopt a 2004 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 (Sec. 26.05).

OCTOBER

1

Date that tax assessors mails 2004 tax bills (or soon after) (Sec. 31.01).

Last day for multi-county taxing unit to take official action to change CADs for 2005 (Sec. 6.02).

NOVEMBER

30

First half of split payment of 2004 taxes is due on or before this date (Sec 31.03).

DECEMBER

1-31

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 2005 CAD budget (Sec. 6.06).

* Property Tax Code citations, unless otherwise noted.

** 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 2004 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.

JANUARY
1	Date that 2004 taxable values and qualification for certain exemptions determined (except for inventories appraised September 1) (Sec. 23.01; Sec. 23.12).* 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 for those property owners not requesting a filing extension (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).
12	If a 2003 tax bill is not mailed on or before this date, the delinquency date is postponed (Sec. 31.04).
31	Deadline for Comptroller’s office to deliver preliminary Property Value Study (PVS) findings to Education Commissioner and each school district (Government Code Sec. 403.302).
FEBRUARY
2	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 or 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). Last day for appraisal district to give public notice of 2004 capitalization rate used to appraise property receiving exemption for low and moderate-income housing (Sec. 11.1825).
3	Date that 2003 taxes become delinquent if bill was mailed on or before January 10, 2004. Rollback tax for change of use of 1-d-1 land becomes delinquent if taxing unit delivered bill to owner on or before January 10, 2004 (Secs. 23.55, 23.76, 23.9807, 31.02).
16	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).
March
1	Last day to request cooperative housing appraisal (Sec. 23.19).
10	Deadline to file written appeal of PVS findings with the Comptroller’s Property Tax Division (Government Code Sec. 403.303).
31	Last day for taxing units' second quarterly payment for the 2004 CAD budget (Sec. 6.06). 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. 311.019). 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).
APRIL
15	Last day for property owners to file renditions and property information reports unless they request filing extension in writing (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); and -- Requests for joint taxation of separately-owned mineral interest (Sec. 25.12).
MAY
1-14	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).
1-15	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).
17	Last day for property owners to file renditions and property information reports if they requested in writing an extension. For good cause, the chief appraiser may agree to extend this deadline another 15 days (Sec. 22.23). Last day (or as soon as possible after this date) for the chief appraiser to mail notices of appraised value, denial of exemptions, denial of special appraisal and notices of overlapping appraisal districts (Secs. 6.025, 11.45, 23.44, 23.57, 23.79, 23.85, 23.95, 23.9805, 25.19). Date (or as soon as practicable) for chief appraiser to prepare appraisal records and submit them to the ARB (Secs. 25.01, 25.22).
19	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 2005 budget to CAD board of directors and taxing units (unless taxing units have changed the district's fiscal year) (Sec. 6.06).
16	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 16 (Sec. 6.061).
30	Last day to pay second half of 2003 taxes by split payment (Sec. 31.03). Last day for taxing units' third quarterly payment for the 2004 CAD budget (Sec. 6.06). Last day to form a taxing unit to levy property taxes for 2004 (Sec. 26.12). Last day for taxing units to adopt local option percentage homestead exemptions (Sec. 11.13). 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 appraisal districts to report formation of reinvestment zones and tax abatement agreements to the Comptroller's office (Sec. 312.005).
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). A taxing unit may add a penalty for attorney collection costs to taxes delinquent on or after June 1; 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 review of railroad rolling stock values for submission to the Comptroller (or soon after) (Sec. 24.35). Deadline for Comptroller to certify final PVS findings to Education Commissioner and each school district (Comptroller Rule Sec. 9.109).
20	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).
26	Last day for chief appraiser to certify an appraisal roll to each taxing unit's assessor (Sec. 26.01).
AUGUST
2	Last day for property owners to apply for September 1 inventory appraisal for 2005 (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). Date the taxing unit's assessor submits the appraisal roll and an estimate of the collection rate for the current year to the governing body (or soon after) (Sec. 26.04).
9	Date that 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 (or soon after) (Sec. 26.04).
16	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).
31	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).
SEPTEMBER
1	2005 taxable values of inventories may be determined as of this date, at property owner's option (Sec. 23.12).
14	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 a 2005 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 2004 CAD budget (Sec. 6.06). Last day for taxing units to adopt a 2004 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 (Sec. 26.05).
OCTOBER
1	Date that tax assessors mails 2004 tax bills (or soon after) (Sec. 31.01). Last day for multi-county taxing unit to take official action to change CADs for 2005 (Sec. 6.02).
NOVEMBER
30	First half of split payment of 2004 taxes is due on or before this date (Sec 31.03).
DECEMBER
1-31	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 2005 CAD budget (Sec. 6.06).