Texas Tax Calendar Dates

Estes & Banks Tax Advisory > Texas Tax Calendar Dates
KEY DATES

The Texas property tax year, month by month.

Most of what decides your tax bill happens months before the bill arrives. These are the dates that matter for commercial property in Texas.
JANUARY 1

VALUATION DATE

Your property is valued as it stood today

Whatever happens later in the year, the appraisal reflects the condition and use of the property on January 1. A fire in March does not change the January 1 value.

January 31

PAYMENT

Taxes generally due without penalty or interest

Payment obligations continue while a value is being contested. Missing this date can cause problems that have nothing to do with the merits of your case.

January – April

QUIET WINDOW

Districts build their values. You get organized.

The most useful and least used part of the year. Rent rolls, trailing financials with bad debt and concessions, capital needs with bids and photographs. Everything that makes a case later is easier to gather now.

April

RENDITION

Business personal property renditions generally due

An extension is available on request. This is where a surprising number of expensive problems start — usually because the filing was made by someone who does not handle property tax.

April – May

NOTICES

Notices of appraised value go out

For non-residential property districts generally aim to deliver by May 1, or as soon after as practicable. The date on your notice matters, because your protest deadline moves with it.

May 15

Or 30 days after your notice

Protest Deadline

This one is not a fixed date. It runs from your notice, which is why two owners in the same county can be on different timelines. Check the envelope, not the calendar.

Summer

HEARINGS

Informal meetings, then the Appraisal Review Board

Most reductions are settled informally with the district before a board hearing ever happens. Where that does not get to the right number, the case is presented to the ARB.

After the Hearing

Clock starts on receipt

The ARB issues a written order

Further options open once that order is issued, and the window runs from the day you receive it rather than from a fixed date. If an order is sitting on your desk, the number of days left is the first thing worth establishing.

October

BILLS

Tax bills are mailed

What arrives is arithmetic on a valuation that was decided months earlier. The bill is the symptom; the assessment is the thing.

January 31

PAYMENT

Taxes generally due without penalty or interest

Payment obligations continue while a value is being contested. Missing this date can cause problems that have nothing to do with the merits of your case.