Property Tax Today features content regarding upcoming deadlines, action items and information releases.

Please let us know what you would like to see in future editions by sending property tax questions and/or suggested topics to Property Tax Communications. We will gladly address property tax matters under our authority.

Message from the Acting Comptroller

It’s a pleasure and privilege to introduce myself to you today. My name is Kelly Hancock, and I assumed the duties of Acting Comptroller July 1. I’m honored to continue Chancellor Hegar’s strong legacy of service and commitment to Texas taxpayers here in the Comptroller’s office. Building on my nearly 20 years in the Legislature, I look forward to working alongside dedicated professionals to uphold the high standards of fiscal transparency, efficiency and innovation that Texans expect and deserve from this office.

The Texas Legislature recently delivered one of the most significant property tax relief packages in state history — bringing meaningful savings to homeowners, seniors and small businesses across Texas. These reforms reflect a strong, ongoing commitment to easing the burden on taxpayers and strengthening the state’s economic foundation. As implementation moves forward, it’s more important than ever for property tax professionals to stay informed and prepared. This newsletter is designed to help you do just that as changes take effect.

The Property Tax Assistance Division (PTAD) is actively updating forms, publications, videos and web content to reflect the latest legislative changes and will continue providing technical assistance during subsequent called sessions. Each issue of this newsletter highlights newly updated materials to support your work in the field.

PTAD is also preparing the 2025 Texas Property Tax Law Changes publication, which will include property tax law changes from the 89th Legislature. That publication will be available soon on our website, with the full 2025 Property Tax Code and 2025 Property Tax Laws books available for purchase later this year.

Meanwhile, PTAD is actively working on School District Property Value Study (SDPVS) protests to develop the final 2024 school district taxable values for certification to the commissioner of education; appraising property for the 2025 SDPVS; conducting the 2025 Methods and Assistance Program (MAP) reviews of appraisal districts; and preparing for the 2025 arbitration season.

It is a true privilege to serve as Acting Comptroller and to work alongside professionals across Texas who are committed to improving our property tax system. I am honored to continue this work on behalf of taxpayers, businesses and homeowners, and I look forward to the progress we’ll make together.

— Kelly Hancock, Acting Texas Comptroller of Public Accounts

Electronic Appraisal Roll Submission (EARS)

Appraisal districts with fewer than 200,000 taxable parcels but more than 10,000 taxable parcels, excluding Category G parcels, must submit certified appraisal rolls by Aug. 1; other districts' rolls are due by Sept. 1. Appraisal districts should use Category D parcels, not acres, to determine the number of parcels.

PTAD recorded an EARS Process Webinar on June 18 that covers EARS changes and updates for the 2025 tax year submission. Email ptad.ears@cpa.texas.gov if you have further questions on the EARS process.

EARS requires appraisal districts to provide appraisal roll information in a standard electronic format, accompanied by a signed Form 50-792, Electronic Appraisal Roll Submission Media Information Form (MIF) (PDF), and computer-generated certified recaps (grand totals) for each taxing unit that collects property tax that include:

• category values;
• exemptions totals; and
• the agricultural valuation breakdown with the prior land-use classes for wildlife and timber-in-transition and soil/timber type classes for timber in production and timber at restricted use.

Appraisal districts must submit all information through the secured EARS file transfer protocol (FTP) site and promptly notify PTAD of the submission by emailing ptad.ears@cpa.texas.gov.

PTAD rejects EARS files with material discrepancies greater than 2 percent and with incomplete submissions. PTAD considers submissions to be incomplete and untimely if they are missing the necessary recap(s), taxing unit(s), MIF and/or EARS (AJR, AUD and TU2) data files. Submission information and guidance are available in the EARS section of PTAD's Data Submission Requirements webpage or the EARS Manual (PDF).

Truth-in-Taxation (TNT)

TNT calculation forms and notices for the 2025 tax year are posted on PTAD's website. Since legislation did not affect most of the tax rate calculation worksheets, PTAD was able to publish them sooner.

PTAD is currently working to implement the provisions of House Bill 3093, which may impact taxing units in coastal counties, and will provide notification when those forms are available.

The following forms have been updated based on Property Tax Rate Calculation Form Committee recommendations and industry feedback:

• 50-856-A, Supplemental Tax Rate Calculation Worksheet – Voter-Approval Tax Rate for Taxing Unit in a Disaster Area Other Than School District or Water Districts
• 50-860, 2025 Developed Water Districts Voter-Approval Tax Rate Worksheet
• 50-884, 2025 Tax Rate Calculation Worksheet for School Districts with Chapter 313 Agreements and JETI Agreements

Along with the updated forms and notices, PTAD’s TNT webpages also provide other information for taxing units regarding their legal responsibilities to taxpayers and setting tax rates.

Electronic Property Transaction Submission (EPTS)

The EPTS deadline for all appraisal districts is Aug. 1.

Appraisal districts must submit all property transaction records in their possession, including split school districts, using the record layout and date range specified in the EPTS Manual along with a signed Form 50-793, Electronic Property Transaction Submission Media Information and Certification Form (PDF).

Appraisal districts can send EPTS files via email or the secured EPTS FTP site. This site requires a registered user and software that supports SFTP protocol for file transfers. Submission information and guidance are available in the EPTS section of PTAD's Data Submission Requirements webpage and the EPTS Manual.

SDPVS Required Forms

Tax Code Section 5.09 requires PTAD to collect information to report the total appraised values, taxable values and tax rates of each county, municipality, school district and special district. Tax Code Section 5.09(a-1)(1) authorizes PTAD to prescribe the format and deadlines for the submission of this data. PTAD's EARS Manual (PDF) offers additional information on this process.

Appraisal districts must submit the following SDPVS required forms, and the required backup documentation specified on each form, by Oct. 15:

• Form 50-253, Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled;
• Form 50-755, Report on Value Lost Because of School District Participation in Tax Increment Financing (TIF);
• Form 50-767, Report on Value Lost Because of Value Limitations Under Tax Code Chapter 313;
• Form 50-851, Report on Value Lost Because of Deferred Tax Collections Under Tax Code Sections 33.06 and 33.065; and
• Form 50-897-b, Data Collection for Limitation on Homesteads of Elderly and Disabled or Deferred Taxes.

Indicate N/A on any form that does not apply or provide a statement identifying the form and why it is no longer required. Do not send blank or incomplete forms. The forms may be emailed to ptad.ears@cpa.texas.gov. PTAD will provide email notification when the 2025 forms become available in August.

Failure to provide completed and signed SDPVS forms and/or required information by the deadline may impact a school district's state funding and the appraisal district's MAP review.

Proposed Constitutional Amendments

On Nov. 4, 2025, Texas voters will decide whether to approve the following property tax-related constitutional amendments:

• Proposition 5 (HJR 99): The constitutional amendment authorizing the Legislature to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
• Proposition 7 (HJR 133): The constitutional amendment authorizing the Legislature to provide for an exemption from ad valorem taxation of all or part of the market value of the residence homestead of the surviving spouse of a veteran who died as a result of a condition or disease that is presumed under federal law to have been service connected.
• Proposition 9 (HJR 1): The constitutional amendment to authorize the Legislature to exempt from ad valorem taxation a portion of the market value of tangible personal property a person owns that is held or used for the production of income.
• Proposition 10 (SJR 84): The constitutional amendment to authorize the Legislature to provide for a temporary exemption from ad valorem taxation of the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.
• Proposition 11 (SJR 85): The constitutional amendment authorizing the Legislature to increase the amount of the exemption from ad valorem taxation by a school district of the market value of the residence homestead of a person who is elderly or disabled.
• Proposition 13 (SJR 2): The constitutional amendment to increase the amount of the exemption of residence homesteads from ad valorem taxation by a school district from $100,000 to $140,000.
• Proposition 17 (HJR 34): The constitutional amendment to authorize the Legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property located in a county that borders the United Mexican States that arises from the installation or construction on the property of border security infrastructure and related improvements.

The Texas Secretary of State's website provides additional information on proposed constitutional amendments.

Appealing Appraisal Review Board (ARB) Determinations

A property owner dissatisfied with an ARB’s decision has the right to appeal in one of three ways, depending on the facts and property type:

• A property owner may appeal through regular binding arbitration (RBA) if the property is valued at $5 million or less, or if it is a residence homestead (regardless of value). Visit PTAD’s RBA webpage for information regarding filing an RBA request with the appraisal district.
• A property owner may appeal ARB orders for real or personal properties with values of more than $1 million to the State Office of Administrative Hearings (SOAH). More information regarding filing a SOAH appeal is located on SOAH's website.
• A property owner may appeal an ARB decision to the state district court in which the property is located.

Limited Binding Arbitration (LBA)

Tax Code Section 41A.05 allows a property owner to file an LBA request to compel the chief appraiser or ARB chair to comply with certain procedural requirements related to ARB protests.

To be eligible to file an LBA request, a property owner must have filed a protest on the property and meet specific notification and filing requirements. More information on how to file an LBA request, including filing requirements and deadlines, is available on PTAD’s LBA webpage.

Property Taxes in Disaster Areas

On April 22, the governor renewed and amended a disaster declaration originally issued on July 8, 2022, for exceptional drought conditions posing a threat of imminent disaster in 97 counties.

On April 28, the governor renewed a disaster declaration originally issued on March 29 for severe storms and flooding in Cameron, Hidalgo, Starr and Willacy counties.

On May 21, the governor renewed and amended a disaster declaration originally issued on July 8, 2022, for exceptional drought conditions posing a threat of imminent disaster in 88 counties.

On June 21, the governor renewed and amended a disaster declaration originally issued on July 8, 2022, for exceptional drought conditions posing a threat of imminent disaster in 78 counties.

On July 5, the governor issued a disaster declaration for 21 counties due to heavy rainfall and flash flooding.

Tax Code Section 11.35, Temporary Exemption for Qualified Property Damaged by Disaster, allows qualified properties that are at least 15 percent damaged by a disaster in counties included in the declaration to receive a temporary exemption of a portion of the property's appraised value. Qualified property includes:

• tangible personal property used for income production;
• improvements to real property; and
• certain manufactured homes.

Property owners must apply for the temporary exemption no later than 105 days after the governor declares a disaster area. Form 50-312, Temporary Exemption Property Damaged by Disaster (PDF), is available on PTAD’s Property Tax Forms webpage.

You can find more information on statutory relief for property owners in disaster areas on PTAD’s Property Taxes in Disaster Areas and During Droughts webpage.

Local Government Relief

A city adjacent to a U.S. military installation, or a county in which a U.S. military installation is wholly or partly located, may be entitled to a disabled veteran assistance payment from the state under Local Government Code Section 140.011. The city or county must be a qualified local government for a fiscal year to receive a payment.

The Comptroller's office made payments totaling $9.5 million to qualified cities and counties in fiscal 2025. A breakdown of requested reimbursement amounts and the amounts paid to each entity is available on PTAD's Local Government Relief webpage.

State-Required Laws and Rules Update Programs

After each legislative session, the Comptroller's office and the Texas Department of Licensing and Regulation (TDLR) determine the continuing education requirements for the state-required laws and rules update program required for property tax professionals registered with TDLR. Contact us at PTPCE@cpa.texas.gov if you are interested in information about the requirements for providing this program.

Action Items

Below is a list of action items for the third quarter of 2025. You can find a full list of important property tax law deadlines for appraisal districts, taxing units and property owners on PTAD's website.

• Aug. 1 – Oil and gas submissions due.
• Aug. 1 – EARS due for any appraisal district with fewer than 200,000 taxable parcels but more than 10,000 parcels (excluding Category G).
• Aug. 1– EPTS due for all appraisal districts.
• Sept. 1 – Utility data report due.
• Sept. 1 – EARS due for any appraisal district with fewer than 10,000 or more than 200,000 taxable parcels (excluding Category G).

If the deadline falls on a Saturday, Sunday or a legal or state holiday, the act is timely if performed on the next regular business day.