Deaf Smith CAD Calendar

Deaf Smith CAD Calendar

1Date that the current year 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).Date that half the members of the county appraisal district (CAD) board of directors begin two-year terms if the district has staggered terms (Sec. 6.034).Date that half the members of the appraisal review board (ARB) begin two-year terms (Sec. 6.41).
10If a current year tax bill is not mailed on or before this date, the delinquency date is postponed (Sec. 31.04).
31Last day for chief appraiser to deliver applications for special appraisal and exemptions requiring annual applications (Secs. 11.44, 23.43).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).
1Date that the current year taxes become delinquent if bill was mailed on or before January 10th . Rollback tax for change of use of 1-d-1 land becomes delinquent if bill was delivered to owner on or before January 10, 2004 (Secs. 23.55, 23.76, 31.02).
15Last day for the county collector to disburse motor vehicle, boat and outboard motor, heavy equipment, and manufactured housing inventory taxes from escrow accounts to the taxing units (Secs. 23.122, 23.1242, 23.125, 23.128).
28Last day to request cooperative housing appraisal (Sec. 23.19).
1Last day for taxing units’ second quarterly payment for the current year’s CAD budget (Sec. 6.06).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).Last day for cities to report information of reinvestment zones and tax increment financing plans to the Comptroller’s office (Sec. 311.009).Last day for qualified community housing development corporation to file a listing of property acquired or sold during the past year with the chief appraiser (Sec. 11.182).
15This is the last day that property owners may file renditions and property information reports unless they request an extension for good cause. Property regulated by the Public Utility or Railroad commissions is excepted (22.23).
30Deadline for taxing units to adopt local-option percentage homestead exemptions (11.13). It is also the deadline for property owners to file the following applications or reports with the central appraisal district:
– 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).
1-31Deadline for central appraisal districts with overlapping boundaries to agree on the proposed value of a property located in those districts. If they have not reached agreement by this date, the average appraised value proposed by each district will be used.The chief appraiser must publish a notice of protest procedures in a local, general circulation newspaper some time between May 1 and May 15.
15Last 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).
31Last 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).Religious organizations which wish to amend their charters and file new applications for Section 11.20 exemption must do so by this date, or within 60 days of exemption denial, whichever comes later.)
1Date 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).
20Date 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).
25Last day for chief appraiser to certify an appraisal roll to each taxing unit’s assessor (Sec. 26.01).
31Deadline for property owners to apply for a September 1st inventory appraisal for property taxes.This is the last day for disabled and 65-or-older homeowners (31.031), or those whose homes are located in a designated disaster area and were damaged in the disaster (31.032), to pay the final quarter installment of their homestead property taxes.The tax assessor-collector submits the appraisal roll to its governing body by this date or soon after.
8All 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 and transfer of department, function or activity information by this date or soon after.
15This is the last day that the central appraisal district can deliver the appraisal roll to the county. If it is delivered later, the county must adopt a tax rate within 30 days or the effective tax rate becomes the adopted tax rate.
31This is the last day that a property owner may give a correct billing address to the appraisal district. (33.011[b]{1}) Address corrections must be submitted in writing. If the tax bill has not been sent to the correct billing address at least 21 days before the delinquency date, penalties and interest are waived.Taxing entities must adopt a tax rate by this date or soon after.
2Next year’s taxable values of inventories may be determined as of this date, at property owner’s option (Sec. 23.12).Last day taxing units may file resolutions with the CAD board of directors to oppose the board’s proposed change in the CAD method of finance (Sec. 6.061).Last day for property owner to give correct address to appraisal district in writing for tax bill; penalties and interest waived if bill not sent to correct address 21 days before delinquency date (Sec. 33.011).
16Last day for CAD board to notify taxing units in writing if a proposal to change the method of finance by taxing units’ unanimous consent has been rejected (Sec. 6.061).Last day for the CAD board of directors to adopt the next year’s CAD budget, unless the district has changed its fiscal year (Sec. 6.06).
30Last day for taxing units to make fourth quarterly payment for the current year’sCAD budget (Sec. 6.06).Last day for taxing units to adopt a current year tax rate, or no later than the 60th day after the chief appraiser certifies the appraisal roll to the unit. Failure to adopt by these required dates results in a taxing unit having to adopt the lower of its effective tax rate for this year or last year’s tax rate. The unit’s governing body must ratify the new rate within five days of establishing it.
1Date that tax assessors must mail tax bills (or soon after) (Sec. 31.01).
2First half of split payment of the current year’s taxes is due on or before this date (Sec 31.03).
2-31Time when chief appraiser may conduct a mail survey to verify homestead exemption eligibility (Sec. 11.47).
31Last day for taxing units’ first quarterly payment for next year’s CAD budget (Sec. 6.06). 

* Property Tax Code citations.

** (Exemption applications for cemeteries, charitable organizations, private schools, nonprofit water and wastewater supply corporations, and other nonprofit organizations must be filed within one year of acquiring the property.)

** (Persons turning 65 during a tax year must apply for the over-65 homestead exemption within one year of qualifying for the exemption for that tax year.)

NOTE: The calendar shows the most important property tax deadlines for appraisal districts, taxing units, and property owners in the tax year. When the last day for performing an act falls on a Saturday, Sunday, or legal holiday, Sec. 1.06, Property Tax Code, designates the deadline as the next regular business day. Check with the local appraisal district office or tax office if a due date falls on the weekend or holiday. The office will state whether a postmarked date of the next regular business day is acceptable. The deadlines shown on the calendar have been adjusted accordingly.