Texas Property Tax Timeline

Texas business property owners have the right to protest their real and personal business property taxes each year. In 2017, the Texas Legislature made changes to Texas Property Tax Code which went into effect on January 1, 2018. This made the annual deadlines sooner each year to file Notices of Protest and Personal Property Renditions.

Important business property tax dates are provided in the below chart.

Date Filing Deadline Descriptions
January 1 Taxable values and exemption qualification determined for the current
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
  • 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.
  • 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.
  • 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
  • COOPERATIVE HOUSING - Last day to request separate appraisal for interest in a cooperative housing corporation.
March 31
  • 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 appraisers [shall] are required to extend this deadline up to 30 days. Other deadlines apply if the property was not on the appraisal roll in the previous year.
April 1
  • FREEPORT RENDITION FILING DEADLINE - Last day to file rendition statements and property reports for most property types in counties in which one or more taxing units exempt freeport property. Chief appraisers are required to extend the deadline to May 1 upon written request
April 15
  • RENDITION FILING DEADLINE - Last day to file renditions and property reports on most property types in counties in which no taxing unit exempts freeport property. Chief appraisers are required extend deadline to May 15 upon written request.
April 30
  • 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; and -Requests for joint taxation of separately owned mineral interests.
  • 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 may extend deadline 15 days for good cause.
May 1
  • AUTOMATIC EXTENSION - RENDITON DEADLINE Last day to file rendition statements and property reports for most property types in counties in which one or more taxing units exempt freeport property, if an extension was requested in writing. Chief appraiser may extend deadline an additional 15 days for good cause.
  • 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 in counties in which no taxing unit exempts freeport property, 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 appraisers to accept and approve or deny late-filed freeport exemption applications.
July 20
  • APPROVE APPRAISAL RECORDS - Date Appraisal Review Board 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 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
    • 45 days to file for binding arbitration
    • 60 days to file in state district court

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 at Brusniak Turner Fine LLP 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.

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Time is of the essence when it comes to the cases we handle. Don't wait - speak with one of our property tax attorneys to learn more about how you could benefit from our services. Contact our firm Brusniak Turner Fine LLP today either online or by phone at 214-505-8426.

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