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).
Remember: 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.
This is the 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.
Penalty and interest charges begin to accrue on taxes for the preceding year. Penalty begins at 6% and increases monthly to a maximum of 12% in July. Interest begins to accrue at the rate of 1% per month until the account is paid in full.
This is the last day to make 2nd payment on a quarter payment plan.
This is the last day to file an exemption application at Austin County Appraisal District
This is the last day to make 3rd payment on a quarter payment plan. This is the last day to file a protest with Austin County Appraisal District for the current year.
All delinquent accounts for the current year are turned over to the tax attorneys for collection. A collection penalty of 15% of the total unpaid balance is added to the current delinquent accounts.
The Chief Appraiser certifies the appraisal roll to the taxing units
This is the last day to make final payment on a payment plan.
This is the last day for taxing units to set the tax rate.
All tax rates must be set by taxing units.
The current collection period begins. Tax Bills are mailed on or as soon as possible thereafter this date, throughout the county to real and personal property owners.
This is the last day to make the first payment on the half payment option.