Texas Property Tax Timeline


Date Filing Deadline Descriptions
January 1
  • Date that taxable values and qualification for certain exemptions are determined for the tax year.
January 10
  • POSTPONEMENT OF DELINQUENCY DATE - If a tax bill from the previous year is mailed after this date, the delinquency date is postponed.
February 1
  1. DEALER INVENTORY DECLARATION DEADLINE - Last day for motor vehicle, vessel and outboard motors, heavy equipment and manufactured housing dealers to file dealer's inventory declarations.
  2. DELINQUENT TAXES - Date that taxes imposed the previous year become delinquent if a bill was mailed on or before Jan. 10 of the current year.
  3. ROLLBACK TAXES - Rollback tax and interest for change of use of 1-d, 1-d-1, timber, and restricted-use timber land become delinquent if taxing unit delivered a bill to the owner at least 20 days before this date.

February 28
(29 if a leap year)

  • COOPERATIVE HOUSING - Last day to request separate appraisal for interest in a cooperative housing corporation.
April 15
  • RENDITION FILING DEADLINE - Last day to file renditions and property reports on most property types. Chief appraiser must extend deadline to May 15 upon written request.
April 30
  1. FILING DEADLINE - Last day for property owners to file these applications or reports with the CAD:
  • exemption applications;
  • Notice to chief appraiser that property is no longer entitled to an exemption not requiring annual application;
  • applications for special appraisal or notices to chief appraiser that property no longer qualifies for 1-d agricultural land, 1-d-1 agricultural land, timberland, restricted-use timberland, recreational-park-scenic land and public access airport property;
  • Railroad rolling stock reports;
  • Requests for separate listing of separately owned land and improvements;
  • Requests for proportionate taxing of a planned unit development association property;
  • Requests for separate listing of separately-owned standing timber and land;
  • Requests for separate listing of undivided interests; 
  • Requests for joint taxation of separately owned mineral interests; and
  • Last day to file rendition statements and property reports for property regulated by the Texas Public Utility Commission, Texas Railroad Commission, federal Surface Transportation Board or the Federal Energy Regulatory Commission. Chief appraiser must extend deadline to May 15 upon written request for good cause.

2. ALLOCATION FILING DEADLINE - Last day for property owners to file applications for allocation for property used continually outside this state, vessels and other watercraft, and commercial and business aircraft. For good cause, chief appraiser shall extend deadline up to 30 days. Other deadlines apply if the property was not on the appraisal roll in the previous year.

May 1

  • VALUE NOTICES - Last day (or as soon as practicable thereafter) for chief appraiser to mail notices of appraised value for properties other than single-family residence homesteads.
May 15
  • Last day to file renditions and property reports for most property types if an extension was requested in writing. Chief appraiser may extend deadline an additional 15 days for good cause.
  • PROTEST DEADLINE - Last day to file most protests with ARB (or by 30th day after notice of appraised value is delivered, whichever is later).
June 15
  • Last day for chief appraiser to accept and approve or deny late-filed freeport exemption applications.
July 20
  • APPROVE APPRAISAL RECORDS - Date Appraisal Review Board ("ARB") must approve appraisal records, but may not do so if more than 5 percent of total appraised value remains under protest. The board of directors of an appraisal district in a county with a population of 1 million or more may postpone the deadline to Aug. 30 or increase the threshold percentage from 5 to 10 percent of the appraised value of properties not under protest.
July 25
  • CERTIFY APPRAISAL ROLL - Last day for chief appraiser to certify appraisal roll to each taxing unit.
July 31
  • INVENTORY APPRAISAL - Last day for property owners to apply for Sept. 1 inventory appraisal for the next year.
August 30
  • APPROVE APPRAISAL RECORDS - Date Appraisal Review Board ("ARB") must approve appraisal records for appraisal districts in counties with populations of 1 million or more where the board of directors has postponed the deadline from July 20.
August 31
  • TAX BILL - If a tax bill is returned undelivered to a taxing unit by the United States Postal Service, a taxing unit must waive penalties and interest if the taxing unit does not send another tax bill at least 21 days before the delinquency date to the current mailing address furnished by the property owner and the property owner establishes that a current mailing address was furnished to the appraisal district for the tax bill before Sept. 1 of the year in which the tax is assessed.
  • Deadline to file form with chief appraiser and collector to elect not to be treated as a motor vehicle inventory dealer for the next tax year, if eligible.
September 1
  • Date that taxable value of inventories may be determined at property owner's written option.
October 1
  • TAX BILLS MAILED - Date tax assessor mails tax bills for the year (or soon after as practical).
Important Deadlines For Appeals From Appraisal Review Board Orders
  • From date of receipt of written order determining protest or motion:
    • 30 days to file with the State Office of Administrative Hearings;
    • 60 days to file for binding arbitration; and
    • 60 days to file in state district court

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 law without any adjustment for an extension that might be applicable.

Whether you own a small business or a Fortune 100 company in Texas, real and personal property taxes can be a substantial financial burden each year. Texas law requires property taxes to be "equal and uniform," and your business may be paying more taxes than you should. A successful property tax protest and appeal requires meeting strict deadlines and persistence through the judicial process. The attorneys and consultants at Brusniak Turner are dedicated to reducing your property taxes from start to finish, from filing the first protest to appealing your taxes in the District Court or fighting to the Supreme Court of the United States. Our attorneys have the experience to litigate your case at all levels.

If you have questions about the real or personal business property tax protest timeline in Texas or if you are ready to file, contact our office today at (214)-295-6095.


Aenean lacinia bibendum nulla sed consectetur. Donec sed odio dui. Maecenas sed diam eget risus varius blandit sit amet non magna. Nulla vitae elit libero, a pharetra augue. Curabitur blandit tempus porttitor. Morbi leo risus, porta ac consectetur ac, vestibulum at eros. Cras justo odio, dapibus ac facilisis in, egestas.