Property Tax Calendar – Tax Code Deadlines
This calendar shows important property tax deadlines for appraisal districts, taxing units and property owners. Tax Code Section 1.06 provides that “[i]f the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if performed on the next regular business day.” The deadlines shown in this calendar reflect dates as they are provided in the Tax Code and Local Government Code without any adjustment for an extension that might be applicable. Contact your local appraisal district or tax office if a due date falls on a weekend or holiday. To the extent that you need or want legal advice or seek an interpretation of statutory provisions, you should contact an attorney.
This information is provided by the Texas Comptroller of Public Accounts as a public service and is intended to be used solely for informational purposes. The information neither constitutes nor serves as a substitute for legal advice. To obtain professional assurance regarding the issues addressed herein, the services of a competent professional should be sought.
January | |
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1 |
|
2 |
|
10 |
|
31 |
NOTE: A qualified school district or property owner may protest preliminary findings by filing a petition with the Comptroller not later than the 40th day after the date (whether Jan. 31 or an earlier date) on which the Comptroller’s findings are certified to the Texas Commissioner of Education (Government Code Sec.403.303).
|
February | |
---|---|
1 |
|
15 |
|
28 (29 if a leap year) |
|
March | |
---|---|
31 |
|
April | |
---|---|
1 |
|
15 |
|
30 |
|
May | |
---|---|
1 |
|
1-14 |
|
1-15 |
|
2 |
|
15 |
|
19 |
|
24 |
|
31 |
|
June | |
---|---|
14 |
|
16 |
|
30 |
|
July | |
---|---|
1 |
|
20 |
|
25 |
|
31 |
|
August | |
---|---|
1 |
|
7 |
|
14 |
|
15 |
|
30 |
|
31 |
|
September | |
---|---|
1 |
|
14 |
|
29 |
|
30 |
|
October | |
---|---|
1 |
|
November | |
---|---|
30 |
|
December | |
---|---|
1-31 |
|
31 |
|
* | 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. Unless birth date information has been provided to the appraisal district, persons who become age 65 or qualify as disabled during a tax year must apply for the applicable homestead exemptions within one year of qualifying (Sec. 11.43). |
The Appraisal District is giving public notice of the capitalization rate to be used each year to appraise property receiving an exemption under Section 11.1825 of the property tax code for organizations constructing or rehabilitating low income housing: property not previously exempt. 2023 Low income housing apartment capitalization rate : 7.25%-9.25%