There are numerous important dates and deadlines during the tax year. Many, such as the January 1 assessment date, are specifically stated in the Texas Property Tax Code. Others, such as a property owner’s deadline to file a notice of protest, may depend on the date the chief appraiser performs an action (in this case, the date he mails a notice of appraised value to the property owner). If the last day to perform an action falls on a Saturday, Sunday or a legal holiday, Property Tax Code Section 1.06 designates the next regular business day as the deadline.
January 31
Last day to pay taxes before delinquency. The first payment on quarter payment plans for over sixty-five and disability homestead accounts is due on or before this date.
February 1
Penalty and interest charges begin to accrue on taxes for the preceding year. Penalty begins at 6% and increases 1% per month to the maximum of 12% on July 1st. Interest starts at 1% and increases 1% per month until paid in full.
March 31
Last day to make 2nd payment on a quarter payment plan.
April 1
Business personal property and mobile home accounts that are delinquent for the current year are turned over to the tax attorneys for collection. A collection penalty of up to 20% of the total unpaid balance is added.
April 30
Last day to file an exemption application at Gregg Appraisal District.
May 31
Last day to make 3rd payment on a quarter payment plan.
June 30
Last day to pay taxes without attorney fees on current year taxes.
July 1
The remainder of all delinquent accounts for the current year are turned over to the tax attorneys for collection. A collection penalty of up to 20% of the total unpaid balance is added.
July 25
Chief Appraiser certifies the appraisal roll to the taxing units.
July 31
Last day to make final payment on a quarter payment plan.
September 30
Tax rates must be set by taxing units.
October 1
Current collection period begins. Tax bills are mailed on or as soon as possible after this date to real and personal property owners.