JANUARY

1

• Date that taxable values and qualification for certain exemptions determined (except for inventories appraised September 1).
• Date a tax lien attaches to property to secure payments of taxes, penalties, and interest that will be imposed for the year (Secs. 11.42, 23.01, 32.01).*
• Date rendition period begins; continues through April 15 (Sec. 22.23).

31

• Last day to pay prior year taxes without penalties and interest.
• Last day for disabled and 65-or-older homeowners to pay one quarter of their homestead property taxes in installments. Homeowners whose homes were damaged in a disaster and located within a designated disaster area may also choose this payment option (Secs. 31.031, 31.032).
• Last day for motor vehicle, boat and outboard motors, heavy equipment, and manufactured housing dealers to file the dealer's inventory declaration with chief appraiser and county collector (Secs. 23.121, 23.124, 23.1241, 23.127).

APRIL

1

• Last day for disabled or 65-or-older homeowners or property owners with homes in a disaster area to pay second installments on home taxes (Secs. 31.031, 31.032).

15

• Last day for property owners to file renditions and property information reports unless they request extension for good cause, except for property regulated by Public Utility Commission or Railroad Commission (Sec. 22.23).

30

• Last day for property owners to file these applications or reports with the CAD:**
  - Some exemption applications (Sec. 11.43);
  - Notice to the chief appraiser that property is no longer entitled to an exemption not requiring annual application (Sec. 11.43);
  - Applications for the following types of special appraisal or notices to the chief appraiser that a property no longer qualifies: 1-d and 1-d-1 agricultural land, timber land, restricted-use timber land, recreational-park-scenic land, and public access airport property (Chapter 23);
  - 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);
  - Requests for joint taxation of separately-owned mineral interest (Sec. 25.12); and
  - Renditions for property regulated by Public Utility Commission or Railroad Commission (Sec. 22.23).

MAY

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 (or as soon as possible after this date) for the chief appraiser to:
  - Mail notices of appraised value and notices of denial of exemptions or special appraisal (Secs. 6.025, 11.45, 23.44, 23.57, 23.79, 23.85, 23.95, 23.9805, 25.19).
  - Prepare appraisal records and submit them to the ARB (Secs. 25.01, 25.22).

31

• Last day for property owners to file a protest with the ARB (or by the 30th day after the notice of appraised value is delivered, whichever is later) (Sec. 41.44).
• Last day for taxing units to file challenges with the ARB (or within 15 days after the ARB receives the 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).

JULY

1

• 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 start accumulating additional penalty to pay attorney collection costs (Sec. 33.07).

20

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

25

• Last day for chief appraiser to certify an appraisal roll to each taxing unit's assessor (Sec. 26.01).

31

• Last day for property owners to apply for September 1 inventory appraisal for 2003 (Sec. 23.12).
• Last day for disabled or 65-or-older homeowners or property owners with homes in a disaster area to pay fourth installment on home taxes (Secs. 31.031, 31.032).

AUGUST

1

• The taxing unit's assessor submits the appraisal roll to its governing body by this date (or soon after) (Sec. 26.04).

7

• Taxing units (other than school districts and small taxing units) must publicize the effective tax rate, rollback rate, debt obligation schedule, unencumbered fund balances, expected revenue from the local-option sales tax, county criminal justice mandate, indigent health care, and transfer of department, function, or activity information by this date (or soon after) (Sec. 26.04).

SEPTEMBER

1

• Taxable values of inventories may be determined as of this date, at property owner's option (Sec. 23.12).

14

• Last day for the CAD board of directors to adopt a CAD budget (Sec. 6.06).

30

• Last day for taxing units to adopt a tax rate, or no later than the 60th day after the chief appraiser certifies the appraisal roll to the unit.

OCTOBER

1

• Date that tax assessors must mail tax bills (or soon after) (Sec. 31.01).