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Paradigm Tax Group Industry News

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    Texas Property Tax Deadline Changes for 2018

    6 Feb, 2018

    In 2017, the Texas Legislature made changes to the Texas Property Tax Code, most of which became effective on January 1, 2018. Among the changes are new, earlier deadlines for filing Notices of Protest and Personal Property Renditions.

    Three important property tax deadline changes are:

    • May 15: The new deadline for filing a Notice of Protest. The previous deadline was May 31. If a Notice of Appraised Value is sent under Code Section 25.19 the deadline is extended until the 30th day after the notice is delivered.

    • April 1: The new deadline for filing a personal property rendition "for property located in an appraisal district in which one or more taxing units exempt property under Section 11.251 (Freeport Exemption)." The previous deadline was April 15.

    • March 31: The new deadline for an application for Interstate Allocation for moveable personal property, including vehicles, vessels and watercraft, commercial aircraft and business aircraft. The previous deadline was April 30.

    A summary of the remaining deadline changes are as follows:

    • March 31, 2018: 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, 2018: 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, 2018: 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, 2018: 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, 2018: 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, 2018: 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, 2018: 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, 2018: Last day for chief appraisers to accept and approve or deny late-filed freeport exemption applications (Sec. 11.4391(a)).

    To view the publication from the Texas Comptroller’s Property Tax Division summarizing all of the provisions, click here.

    Topics: Real Property, Personal Property, Texas

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