Jefferson County Appraisal District

 

TAX CALENDAR

 

If any date listed in this calendar falls on a weekend or holiday, the date is postponed until the next business day.

*Property Tax Code citation

January

1Taxable values and qualification for exemptions are determined as of this date (*23.01a)

1 Rendition period begins and continues through April 15 (*22.23)

31 Last day to file substantial error motion, joint motion, or 41.411 protest for the prior tax year (*25.25d, 25.25h, and 41.44c)

February

1 Taxes become delinquent (*31.02a)

1 Last day for motor vehicle and boat inventory owners to file dealer’s motor vehicle or vessel/outboard motor inventory declaration with chief appraiser and county collector (*23.121f and 23.12Df)

April

15 Last day for property owners to file renditions and property information reports, unless a extension is requested in writing for property regulated by the Public Utility Commission or Railroad Commission (*22.23)

30 Last day for property owners to file these applications or reports with the Appraisal District:
-Exemption applications (*11.43d)
-Notice to the Chief Appraiser that a property no longer qualifies for an exemption (*11.43g)
-Applications for special appraisal - agricultural use, timber land, etc., or notice to the Chief Appraiser that the property no longer qualifies for the special appraisal (*23.43, 23.54, and 23.75)
-Renditions for property that requested an extension and that is regulated by the Public Utility Commission or Railroad Commission (*22.23b)



May

31 Last 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) (*41.44a)

July

1 Delinquent taxes incur total 12 percent penalty (*33.01a)

1 Delinquent taxes may start accumulating additional penalty to pay attorney collection costs (*33.07a)

20 ARB must approve appraisal records by this date, but may not do so if more than 5 percent of the total appraised value remains under protest (*41.12)

25 Last day for Chief Appraiser to certify an appraisal roll to each tax assessor-collector (*26.01a)

31 Last day for property owners to file for September 1 inventory appraisal for subsequent year (23.12f)

August

7 Taxing units must publicize the effective tax rate by this date (*26.04e)

31 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 (*33.011b)

September

1 Taxable values of inventories for subsequent tax year may be determined as of this date at the property owner’s option (*23.12f)

30 Taxing entities must adopt tax rate for subsequent tax year (*26.05a)

December

1-31 Chief Appraiser may conduct a mail survey to verify homestead exemption eligibility (*11.47)