Business Finance Research

Tax Code Deadline Changes for Texas

As we move into 2018, I thought it might be helpful to list the Tax Code deadline changes for Texas.

  • March 31: The last day to file applications for allocation under Secs 21.03, 21.031, 21.05 or 21.055. For good cause, chief appraisers may extend a deadline up to 30 days. Other deadlines apply if the property was not on the appraisal roll in the previous year (Sec 21.09(b)).
  • April 1: The last day to file rendition statements and property reports for most types of property in counties in which one or more taxing units exempt freeport property. Chief appraiser may extend deadline to May 1 upon written request (Sec 22.23(c)).
  • April 15: The last day to file renditions and property information reports on most property types in counties in which no taxing unit exempts freeport property. Chief appraiser may extend deadline to May 15 upon written request (Sec 22.23(a) and (b)).
  • April 30: The 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 (Sec 22.23(d)).
  • May 1: The last day to file rendition statements and property reports for most property types, if an extension was requested in writing, in counties in which one or more taxing units exempts freeport property. Chief appraiser may extend deadline an additional 15 days for good cause (Sec 22.23(c)).
  • May 15: The last day to file renditions and property reports for most property types, if an extension was requested in writing, in counties in which no taxing unit exempts freeport property. Chief appraiser may extend deadline an additional 15 days for good cause (Sec 22.23(b)).
  • May 15: The last day to file protest with appraisal review board (ARB), (or by 30th day after notice of appraised value is delivered, whichever is later) (Sec 41.44(a)(1)).
  • June 15: The last day for chief appraisers to accept and approve or deny late-filed freeport exemption applications (Sec 11.4391(a)).

If you have any questions about these Tax Code deadline changes and how they may affect your commercial or business personal property, please call Southland Property Tax Consultants at (817)335-7377, and we’ll be happy to assist you.