taxes

Texas Volunteer Fire Department Assistance Fund Assessment

Who is responsible for this assessment?

Insurers must pay this tax if they are licensed by the Texas Department of Insurance and write any of the following types of coverages:

  • homeowners
  • fire
  • farm and ranch owners
  • private passenger automobile physical damage
  • commercial automobile physical damage
  • the non-liability portion of commercial multi-peril insurance policies

Assessment

This ratio is applied to the amount appropriated in the General Appropriations Act or $30 million, whichever is less. For fiscal years beginning Sept. 1, 2015, and Sept. 1, 2016, the Comptroller will assess the lesser of the total amount appropriated from the fund’s account in general revenue, other than appropriations for contributions to the Texas Emergency Services Retirement System made under Government Code Section 614.104(d) and appropriations to the Texas A&M Forest Service for grants to volunteer fire departments not to exceed $11,500,000, or $30 million. This provision expires Sept. 1, 2017.

Due Date

Yearly: August 1

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $100,000

A paper report is the only available reporting method.

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

A paper report is the only available reporting method.

TEXNET is the only acceptable payment method.

Additional Resources