- Filing Forms Revised
New Laws Refine Motor Vehicle, Heavy Equipment, Mobile Home Inventory
- Rylander Reports
- Amended Property Tax Rules with Forms
- House Bill 1037
Law Changes for Property Appraised By More Than One Appraisal District
- 2000 Property Tax Calendar
- Comptroller Plans Appraisal Review Board (ARB) Training
- 2000 ARB Schedule of Dates and Locations
- Comptroller Refunds Companies $10 Million Paid in School Taxes
- Oil and Natural Gas Price Escalation Forecast
2000 Property Tax Calendar
| January | February | March | April | May | June |
| July | August | September | October | November | December |
- 2000 taxable values and qualification for certain exemptions are determined as of this date (except for inventories appraised September 1). 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).*
- Rendition period begins; continues through April 17 (Sec. 22.23).
- 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).
- Half the members of the appraisal review board (ARB) begin two-year terms (Sec. 6.41).
- If a 1999 tax bill is not mailed on or before this date, the delinquency date is postponed (Sec. 31.04).
- 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).
- 1999 taxes become delinquent if bill was mailed on or before January 10, 2000. Rollback tax for change of use of 1-d-1 land becomes delinquent if bill was delivered to owner on or before January 10, 2000 (Secs. 23.55, 31.02).
- 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).
- Last day to request cooperative housing appraisal (Sec. 23.19).
- Last day for taxing units' second quarterly payment for the 2000 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 taxing units to report formation of reinvestment zones and tax abatement agreements to the Comptroller's office (Sec. 312.005).
- 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).
- 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).
- 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).
- The chief appraiser must publish a notice of protest procedures in a local, general-circulation newspaper (Secs. 41.41, 41.70).
- Taxing units must notify delinquent taxpayers that taxes delinquent on July 1 will incur additional penalty for attorney collection costs (Sec. 33.07).
- 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).
- Last day for chief appraiser to count taxing units' resolutions to change the CAD's finance method (Sec. 6.061).
- Last day for chief appraiser to notify taxing units of a change in the CAD's finance method (Sec. 6.061).
- 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).
- Last day for chief appraiser to submit recommended 2001 budget to CAD board of directors and taxing units (unless taxing units have changed the district's fiscal year) (Sec. 6.06).
- 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 1999 taxes by split payment (Sec. 31.03).
- Last day for taxing units' third quarterly payment for the 2000 CAD budget (Sec. 6.06).
- Last day to form a taxing unit to levy property taxes for 2000 (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).
- Delinquent taxes incur total 12-percent penalty (Sec. 33.01).
- Taxes delinquent on or after February 1 but not later that May 1 start accumulating additional penalty to pay attorney collection costs (Sec. 33.07). A taxing unit may add a 15-percent 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 their review of proposed railroad rolling stock values for submission to the Comptroller (or soon after) (Sec. 24.35).
- ARB must approve appraisal records by this date, but may not do so if more than 5 percent of the total appraised value remains under protest (Sec. 41.12).
- Last day for chief appraiser to certify an appraisal roll to each taxing unit's assessor (Sec. 26.01).
- Last day for property owners to apply for September 1 inventory appraisal for 2001 (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).
- The taxing unit's assessor submits the appraisal roll to its governing body by this date (or soon after) (Sec. 26.04).
- 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) (Sec. 26.04).
- Last day for the CAD board of directors to pass resolutions to change the method of CAD finance, subject to taxing unit's unanimous consent (Sec. 6.061).
- Last day for tax collectors to file a notice of tax liens for 1999 delinquent taxes on manufactured homes with the Texas Department of Housing and Community Affairs (Sec. 32.015).
- 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).
- 2001 taxable values of inventories may be determined as of this date, at property owner's option (Sec. 23.12).
- 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 2001 CAD budget, unless the district has changed its fiscal year (Sec. 6.06).
- Last day for taxing units to make fourth quarterly payment for the 2000 CAD budget (Sec. 6.06).
- Taxing units must adopt a 2000 tax rate by this date 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.
- Tax assessors must mail 2000 tax bills by this date (or soon after) (Sec. 31.01).
- Last day for multi-county taxing unit to take official action to change CADs for 2001 (Sec. 6.02).
- First half of split payment of 2000 taxes is due on or before this date (Sec 31.03).
- Chief appraiser may conduct a mail survey to verify homestead exemption eligibility (Sec. 11.47).
- Last day for taxing units' first quarterly payment for 2001 CAD budget (Sec. 6.06).
* Property Tax Code citations. ** (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 2000 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 your local appraisal district office or tax office if a due date falls on the weekend or holiday. The office will tell you whether a postmarked date of the next regular business day is acceptable. The deadlines shown on the calendar have been adjusted accordingly.