Texas

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 01/01 – 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