January 1

 

Date of value. Appraised values for the year are set “as of’ January 1.

 

January 31

 

Deadline to pay prior year taxes without penalty and interest.
Deadline to file late protest motion under 25.25(d) or 25.25(c) of the tax code.

  April 15  

Deadline to render. Owners of business personal property (machinery, equipment, inventory, business vehicles, etc) are required to file a rendition with the county appraisal district listing business personal property. Penalty of 10% of tax bill applies if owner renders late or does not render.

  April 30   Deadline to protest residential homestead properties.(Change for 2008)

  April 30  

Deadline to apply for agriculture (aka open space) exemption and free port exemption.

  April 15-May 5  

Notices of values mailed out by appraisal districts on most properties.

  May 31  

Early deadline for file a protest for most properties except for residential homesteads . The deadline is 30 days after the appraisal district mails a required notice of assessed value or May 31 st, whichever is later. The appraisal district is only required to mail a notice of value if the value increased by more than $1,000.

  June, July, August  

Most valuation hearings held by appraisal districts

  September, October  

Taxing jurisdictions set current year tax rates

  October, November  

Tax bills issued.

  December 31  

Last day to pay current year property taxes in order to claim deduction on that year’s federal income tax.