2006 Property Tax/Appraisal Calendar

January

1

- Date that 2006 taxable values and qualification for certain exemptions determined (except for inventories appraised September 1) (Secs. 11.42, 23.01, 23.12).*

- Date a tax lien attaches to property to secure payments of taxes, penalties and interest that will be imposed for the year (Sec. 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 of appraisal review board (ARB) members begin 2-year terms (Sec. 6.41).

10

- If 2005 tax bill not mailed on or before this date, delinquency date postponed (Sec. 31.04).

31

- Deadline for Texas Comptroller’s preliminary 2005 Property Value Study (PVS) findings to Education Commissioner and each school district (Government Code Sec. 403.302).

- 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 homestead property taxes in installments. Homeowners whose homes were damaged in a disaster within a designated disaster area may choose this payment option (Secs. 31.031, 31.032).

- Last day for appraisal district to give public notice of 2006 capitalization rate used to appraise property with low and moderate-income housing exemption (Sec. 11.1825).

February

1

- Date that 2005 taxes become delinquent if bill was mailed on or before January 10, 2006. 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, 2006 (Secs. 23.46, 23.55, 23.76, 23.9807, 31.02).

- Last day for motor vehicle, boat and outboard motors, heavy equipment and manufactured housing dealers to file dealer’s inventory declarations (Secs. 23.121, 23.124, 23.1241, 23.127).

15

- Last day for county collector to disburse motor vehicle, boat and outboard motor, heavy equipment and manufactured housing inventory taxes from escrow accounts to taxing units (Secs. 23.122, 23.1242, 23.125, 23.128).

28

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

March

13

- Deadline to file written appeal of PVS findings with Texas Comptroller (Government Code Sec. 403.303).

31

- Last day for taxing units’ second quarterly payment for 2006 CAD budget (Sec. 6.06).

- Last day for disabled or 65-or-older homeowners or homeowners 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 Texas Comptroller (Sec. 311.019).

- Last day for qualified community housing development corporation to file listing of property acquired or sold during past year with the chief appraiser (Sec. 11.182).

April

17

- Last day for property owners to file renditions and property information reports unless they request a filing extension in writing (Sec. 22.23).

May

1

- Last day for property owners to file these applications or reports with the CAD:**
-- Some exemption applications (Sec. 11.43);
-- Notice to chief appraiser that property is no longer entitled to an exemption not requiring annual application (Sec. 11.43);
-- Applications for special appraisal or notices to chief appraiser that property no longer qualifies for 1-d and 1-d-1 agricultural land, timberland, restricted-use timberland, recreational-park-scenic land and public access airport property (Secs. 23.43, 23.54, 23.75, 23.84, 23.94, 23.9804);
-- 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).

1-15

- Time that taxing units may file resolutions with chief appraiser to change CAD finance method. Three-fourths of taxing units must file for change to occur (Sec. 6.061).

- Time that chief appraiser must publish notice about taxpayer protest procedures in a local newspaper with general circulation (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).

15

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

- Last day(or as soon as practicable) for chief appraiser to mail notices of appraised value and notices of overlapping appraisal districts (Secs. 6.025 and 25.19).

- Last day (or as soon as practicable) for chief appraiser to prepare appraisal records and submit to ARB (Secs. 25.01, 25.22).

19

- Last day for chief appraiser to count taxing units’ resolutions to change CAD’s finance method (Sec. 6.061).

24

- Last day for chief appraiser to notify taxing units of change in the CAD's finance method (Sec. 6.061).

31

- Last day for property owners to file protest with ARB (or by 30th day after notice of appraised value is delivered, whichever is later) (Sec. 41.44).

- Last day for taxing units to file challenges with ARB (or within 15 days after ARB receives 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 charters and file new applications (or within 60 days of exemption denial, whichever is later) (Sec. 11.421).

June

7

- Last day for chief appraiser to certify estimate of school district’s taxable value for 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 2007 budget to CAD board and taxing units (unless taxing units have changed CAD’s fiscal year) (Sec. 6.06).

16

- Beginning date that CAD board may pass resolution to change CAD finance method, subject to taxing units’ unanimous approval. Period ends August 14 (Sec. 6.061).

30

- Last day to pay second half of 2005 taxes by split payment (Sec. 31.03).

- Last day for taxing units’ third quarterly payment for 2006 CAD budget (Sec. 6.06).

- Last day to form a taxing unit to levy 2006 property taxes (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 charters and file new applications (or within 60 days of exemption denial, whichever is later) (Sec. 11.422).

- Last day for CADs to report formation of reinvestment zones and tax abatement agreements to the Texas Comptroller (Sec. 312.005).

July

3

- 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 incur additional penalty to pay attorney collection costs (Sec. 33.07). (See Secs. 33.08 and 33.11 for additional penalties).

- Last day for ARBs to complete review of railroad rolling stock values for submission to Texas Comptroller (or soon after) (Sec. 24.35).

- Deadline for Texas Comptroller to certify final 2005 PVS findings to Education Commissioner and each school district (Comptroller Rule Sec. 9.109).

20

- Date ARB must approve appraisal records, but may not do so if more than 5 percent of total appraised value remains under protest (Sec. 41.12).

25

- Last day for chief appraiser to certify appraisal roll to each taxing unit (Sec. 26.01).

31

- Last day for property owners to apply for September 1 inventory appraisal for 2007 (Sec. 23.12).

- Last day for disabled or 65-or-older homeowners or homeowners in a disaster area to pay fourth installment on home taxes (Secs. 31.031, 31.032).

- Last day for Texas Comptroller to certify apportionment of railroad rolling stock value to counties, with supplemental records after that date (Sec. 24.38).

August

1

- Date taxing unit’s assessor submits appraisal roll and an estimate of collection rate for current year to governing body (or as soon as practicable) (Sec. 26.04).

7

- Date taxing units (other than school districts and small taxing units) must publicize effective tax and rollback rates, unencumbered fund balances, debt obligation schedule and other applicable items (or soon after) (Sec. 26.04).

14

- Last day for CAD board to pass and deliver resolution to change CAD finance method, subject to taxing unit’s unanimous consent (Sec. 6.061).

31

- Last day for property owner to give correct address to CAD in writing for tax bill; penalties and interest waived if bill not sent to correct address 21 days before delinquency date (Sec. 33.011).

- Last day taxing units may file resolutions with the CAD board to oppose proposed change in the CAD finance method (Sec. 6.061).

September

1

- 2007 taxable values of inventories may be determined as of this date, at property owner’s written option (Sec. 23.12).

14

- Last day for CAD board to adopt 2007 CAD budget, unless district has changed its fiscal year (Sec. 6.06).

15

- Last day for CAD board to approve written reappraisal plan (Sec. 6.05).

29

- Last day for taxing units to adopt 2006 tax rate, or no later than 60th day after chief appraiser certifies appraisal roll to unit. Failure to adopt by these required dates results in unit adopting lower of its effective tax rate for this year or last year’s tax rate; unit’s governing body must ratify new rate within five days (Sec. 26.05).

October

2

- Last day for taxing units’ fourth quarterly payment for 2006 CAD budget (Sec. 6.06).

- Date tax assessor mails 2006 tax bills (or as soon as practicable) (Sec. 31.01).

- Last day for multi-county taxing unit’s official action to change CADs for 2007 (Sec. 6.02).

November

30

- First half of split payment of 2006 taxes is due on or before this date (Sec 31.03).

December

1-29

- Time when chief appraiser may conduct a mail survey to verify homestead exemption eligibility (Sec. 11.47).

29

- Last day for taxing units’ first quarterly payment for 2007 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.

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.