Texas Property Tax Deadlines & Calendar

Critical Dates | Never Miss a Deadline

Quick Answers | Deadline Questions

Common Deadline Questions

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Annual Calendar | Critical Deadlines Throughout the Tax Year

Texas Property Tax Annual Calendar

Critical Dates Throughout the Property Tax Year

JANUARY 1 – Assessment Date

JANUARY 1 (ANNUALLY)

What Happens: This is the official assessment date for all Texas property taxes. Property ownership, condition, and business personal property inventory are valued “as of” January 1st. All taxable property you own on this date is subject to taxation for the current tax year, regardless of when you acquired it or dispose of it during the year.

Action Required:
Business Owners: Take physical inventory counts on January 1st for BPP rendition reporting
Property Owners: Document property condition with photographs if significant issues exist (deferred maintenance, damage, vacancy)
All Clients: Begin gathering documentation for protests (leases, income/expense statements, repair estimates)

BTA’s Role: BTA begins preparing for the upcoming protest season, updating comparable sales databases, analyzing market trends, and developing protest strategies for returning clients.

APRIL 1-15 – Appraisal Notices Mailed

APRIL 1 – APRIL 15 (ANNUALLY)

What Happens: County appraisal districts across Texas mail Notices of Appraised Value to property owners, typically in early to mid-April. These notices show your property’s appraised value for the current tax year, any exemptions, and protest filing deadlines. Some counties mail notices as early as March, while others mail closer to the May 15th deadline.

Your Notice Includes:
– Current year appraised market value
– Current year assessed value (after exemptions/caps)
– Prior year values for comparison
– Exemptions applied
– Protest filing deadline (May 15th or 30 days from mailing)
– Instructions for filing protests
– Property characteristic data

Action Required:
Watch your mail in April—don’t discard as junk mail
Review your notice immediately upon receipt
Compare to prior year values and comparable properties
Don’t wait to file your protest—early filing is best

Pro Tip from The Taxman: Many property owners who sign up early with BTA (January-March) achieve better results because our consultants have maximum time to gather evidence, analyze comparables, and prepare compelling cases before the May rush. Don’t wait until you receive your notice—sign up now.

BTA’s Role: BTA monitors for appraisal notice mailings across all Texas counties and files protests immediately upon notice receipt for enrolled clients, ensuring compliance with all deadlines.

APRIL 15 – Multiple Critical Deadlines

APRIL 15 (ANNUALLY)CRITICAL BUSINESS DEADLINE

1- Business Personal Property Rendition Deadline

Deadline: Last day to file BPP renditions with county appraisal districts

Who Must File: Any business or individual owning taxable business personal property on January 1st, including:
– Equipment, machinery, tools
– Computers and technology
– Furniture and fixtures
– Inventory (unless exempt)
– Vehicles used for business purposes
– Leasehold improvements (in some cases)

What to Report: Renditions must list all BPP by category with acquisition costs and years. Strategic rendition preparation minimizes valuations while maintaining compliance.

Penalties for Missing Deadline:
10% penalty applied automatically for late filing or failure to file
50% penalty for fraudulent renditions (intentional underreporting)
Criminal prosecution possible for fraud
Limited protest rights if no rendition filed

Extension Option: File extension request by April 15th—if granted, extends deadline to May 15th. Extensions typically granted for good cause.

Action Required:
Contact BTA by April 1st to ensure timely rendition filing
– Gather asset lists, acquisition costs, and years
– Provide inventory counts from January 1st
– Identify applicable exemptions (Freeport, FTZ, IFC)

BTA’s BPP Services: BTA’s business personal property specialists prepare strategic renditions that:
– Comply with legal requirements
– Minimize reported values through optimal depreciation
– Preserve all protest opportunities
– Identify and apply all available exemptions
– Avoid penalties and late fees

Related: Learn more about BPP services

2- Exemption Application Deadline

Deadline: Last day to file exemption applications for the current tax year

Applicable Exemptions:

– Homestead exemptions (new homeowners)
– Over-65 exemptions
– Disabled person exemptions
– Disabled veteran exemptions
– Agricultural exemptions (new applications)
– Charitable organization exemptions
– Freeport inventory exemptions (must be applied for annually)

Action Required: File exemption applications with your county appraisal district by April 15th. Most exemptions remain in effect once granted, but Freeport exemptions must be applied for annually.

Late Filing: Some exemptions can be filed late with good cause, but timely filing avoids disputes and ensures benefits for the current tax year.

3- Allocation Application Deadline

Deadline: Last day to file property allocation requests

What Are Allocations: When a single property spans multiple taxing jurisdictions (city limits and county, or multiple school districts), property owners can request the appraisal district allocate value appropriately between jurisdictions. This can affect tax rates applied.

Action Required: If your property crosses jurisdictional boundaries, file allocation requests by April 15th to ensure proper tax calculations.

MAY 15 – PROTEST DEADLINE

APRIL 15 (ANNUALLY)MOST CRITICAL DEADLINE

MAY 15 (ANNUALLY) MOST CRITICAL DEADLINE

Deadline: Last day to file Notice of Protests with TX county appraisal districts.

THE MOST IMPORTANT PROPERTY TAX DEADLINE OF THE YEAR
Missing this deadline forfeits your right to challenge your property’s assessed value for the entire tax year. You cannot protest after this date except in extremely limited circumstances.

Who Should File:

– All property owners whose values increased
– All property owners protesting annually (recommended best practice)
– Any property owner with equity (comparables valued lower)
– Commercial properties where actual income is below district assumptions
– Properties with conditions affecting value (damage, vacancy, deferred maintenance)
– Business personal property owners challenging rendition valuations

The 30-Day Rule: If your appraisal district mails your Notice of Appraised Value after April 15th, your deadline extends to 30 days from the date on the notice (whichever is later, May 15th or the noticed date).

Weekend/Holiday Extension: If May 15th falls on a weekend or legal holiday, the deadline automatically extends to the next business day.

How to File:
Online: Most appraisal districts accept online protest filing
Mail: Send written protest via certified mail (postmark must be May 15th or earlier)
In person: Deliver to appraisal district office during business hours
Through BTA: Sign up, and we file protests on your behalf

What Happens After Filing: After filing your protest, the appraisal district schedules informal reviews and formal ARB hearings, typically occurring June through September. You’ll receive hearing notices with dates and times.

Sign Up With BTA – Don’t Go It Alone: BTA’s consultants represent you through the entire process—filing protests, gathering evidence, attending hearings, negotiating with districts, and achieving maximum reductions.

Action Required:
File protests by May 15th – No Exceptions and no extensions (except accounts noticed after May 15)
Sign up with BTA early (January-April) for best results
Don’t assume your value is correct – Districts overvalue regularly
Protest annually – Cumulative savings compound over time

The Taxman Says: “The fastest way to a property tax cut is a successful protest. But you can’t protest if you miss the deadline. Sign up early—my team will make sure you never forfeit your protest rights.”

File Your Protest Now – Sign Up With BTA

MAY 16 – AUGUST 30 – ARB Hearing Season

MAY 16 – AUGUST 30 (ANNUALLY)

What Happens: Appraisal Review Board (ARB) hearings occur throughout the summer months. Property owners (or their representatives) present evidence supporting lower valuations, appraisal districts defend their assessments, and independent ARB panels make binding decisions.

Peak Hearing Months:

June-July: Heaviest hearing volume in most counties
August: Continuation hearings and complex cases
Harris County and other large counties: Often begin hearings in May

Hearing Timeline: Most hearings last 10-20 minutes. Residential hearings are typically shorter, while complex commercial and industrial cases may take longer.

Informal Reviews: Before formal ARB hearings, appraisal districts often offer informal settlement discussions. BTA’s consultants strategically use informal reviews when appropriate while preserving full ARB hearing rights.

What You Need to Know:
– In most residential cases, you do not need to attend. BTA represents you at informal and ARB hearings. We will notify you if your participation is required.
– The Appraisal District schedules hearings and provides at least 15 days written notice under Texas law.
– If BTA is your authorized agent, we receive all hearing notices and manage scheduling for you. If you are not yet represented, notices are mailed directly to you.
– If you own multiple properties, each protest may have a separate hearing date. BTA coordinates all filings and schedules.
– Most hearings occur on weekdays during business hours. Limited evening sessions may be available in some counties. Saturday hearings are uncommon and typically not selectable.

BTA’s Role: BTA’s consultants attend all hearings on your behalf, present compelling evidence using our proprietary Appeal Summary and GIS mapping, negotiate with appraisal districts, and achieve maximum reductions. We handle everything—you simply receive results when hearings conclude.

Related: Learn about our proven process

SEPTEMBER 1 – SEPTEMBER 30 – ARB Orders Issued

SEPTEMBER 1 – SEPTEMBER 30 (ANNUALLY)

What Happens: After ARB hearings conclude, the appraisal review board issues written orders documenting final property values. Most orders are issued in August and September, though complex cases may extend into early October.

Your ARB Order Includes:

– Final appraised value determination
– Original Noticed value vs. final value
– Basis for the decision
– Your appeal rights (arbitration or judicial appeal)
– Deadlines for filing appeals

Post-ARB Appeal Options: If you’re unsatisfied with the ARB’s determination,
you have two options:

1 – Binding Arbitration – File with State Comptroller (properties under $5M for most types)
2 – Judicial Appeal – File lawsuit in district court (any value, requires attorney)

Appeal Deadlines:

Arbitration: Typically 60 days from receiving ARB order
Judicial Appeal: Typically 60 days from receiving ARB order

BTA’s Role: BTA reviews all ARB orders, calculates your tax savings, and evaluates whether post-ARB appeals offer additional savings opportunities. We provide detailed results showing original Noticed values, final values, and annual tax savings achieved.

OCTOBER 1 – NOVEMBER 30 – Tax Bills Mailed

OCTOBER 1 – NOVEMBER 30 (ANNUALLY)

What Happens: County tax assessor-collectors calculate your final property tax bills using the values determined through the protest process (or the original Noticed appraisal district values if you didn’t protest). Tax bills are typically mailed in October and November.

Your Tax Bill Shows:
– Final appraised value (after protests)
– Exemptions applied
– Total tax rate broken down by jurisdiction (city, county, school, special districts)
– Total taxes owed
– Payment deadline (January 31st of the following year)
– Payment options (online, mail, in person, installment plans)

Installment Payment Plans: Texas homestead properties qualify for installment payment plans:
Standard installments: 4 quarterly payments
Over-65/disabled: 12 monthly payments available
– Must apply before January 31st deadline

If You Protested: Your tax bill reflects the reduced value BTA achieved during protests. Compare your bill to what you would have paid at the original Noticed value to see your annual tax savings.

Action Required:

– Review your tax bill for accuracy
– Verify it reflects ARB order values if you protested
– Plan for January 31st payment deadline (following year)
– Consider installment plans if eligible

DECEMBER 31 – IRS Deduction Deadline

DECEMBER 31 (ANNUALLY)

Deadline: Last day to pay property taxes for current year IRS tax deduction
What This Means: To claim property taxes as an itemized deduction on your current year’s federal income tax return, you must pay the taxes by December 31st of that year.
Strategy for Tax Deductions: Many property owners pay their property taxes in December (before the January 31st deadline) to maximize the current year’s tax deductions, especially if they’re near the standard deduction threshold.

Important Notes:
– Only applies to itemized deductions (not standard deduction)
– Subject to $10,000 SALT (State and Local Tax) deduction cap for federal taxes


Early Payment Discounts: Some Texas counties offer small discounts (typically 1-3%) for early payment in October-December. Check with your county tax office.

Action Required:
– Pay by December 31st if you want current year tax deductions
– Document payment for IRS records

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