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

Under Insurance Code, Chapter 2007, the Commissioner of Insurance provides the Comptroller with the amount of the total assessment. Each insurer must pay its share of the total assessment based on a ratio of its gross direct premium written in Texas for certain lines of business to the total gross premium written in Texas by all insurers' in these same lines of business. The Texas Department of Insurance provides the Comptroller with the Texas gross direct premium written by each insurer for lines 1, 3, 4, 5.1, 21.1 and 21.2 on Statutory Page 14 of the insurer's annual statement.

As determined by the Commissioner of Insurance, the Comptroller’s office is required to assess the lesser of $30 million or the total amount that the General Appropriations Act appropriates from the volunteer fire department assistance fund account in the general revenue fund for that state fiscal year, other than appropriations for contributions to the Texas Emergency Services Retirement System. The total assessment for fiscal Sept. 1, 2017, through Aug. 31, 2018, is $23,051,548. For fiscal Sept. 1, 2018, through Aug. 31, 2019, the amount is $23,051,549. See Order No. 2018-5399 dated Feb. 9, 2018.

Due Date

Yearly: August 1

The Comptroller's office will invoice insurers no later than May 31 of each year.

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
  • Past due taxes are charged interest beginning 61 days after the due date.
  • To calculate interest on past due taxes, visit Interest Owed and Earned.

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

There is no form required to be submitted. The Comptroller's office will invoice insurers no later than May 31 of each year.

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

There is no form required to be submitted. The Comptroller's office will invoice insurers no later than May 31 of each year.

TEXNET is the only acceptable payment method.

Additional Resources