TEXAS

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County Appraisal District
Collection Authority: County, City & School
Level One Appeal Name: Appraisal Review Board
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State Registered Tax Agent to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: Apr-May
Appeal Deadline: May 31             Or 30 days after notices issued
Tax Bills Issued: Oct-Nov
Tax Bills Due: Jan 31                       Gross tax bills

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: Apr 15              Can request 30 day extension
Value Notices Issued: May-June
Appeal Deadline: May-June       30 days after notices issued
Tax Bills Issued: Oct-Nov
Tax Bills Due: Jan 31                       Gross tax bills

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.