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

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Message from the Acting Comptroller

As we begin a new year, the Comptroller’s office remains focused on strong fiscal stewardship, transparency and supporting continued economic growth across Texas. The following updates highlight key financial and property tax activities that closed out 2025 and help position the state for a successful 2026.

In October, we released the Certification Revenue Estimate (CRE) for the 2026–27 biennium. Following each legislative session, the CRE provides the detailed basis for certifying the state budget and other appropriations, incorporating legislative actions, updated economic conditions and final revenue numbers from the recently completed fiscal year.

Based on legislative changes and an updated economic forecast, the revenue estimate for general spending in the 2026–27 biennium totals $203.63 billion — an increase of 1.7 percent compared to the 2024–25 biennium. This estimate reflects continued moderate economic expansion in Texas. The Comptroller’s office will continue to closely monitor economic conditions and other factors that could influence the state’s fiscal outlook.

In November, the agency published the State of Texas Annual Cash Report (PDF), which provides a comprehensive overview of state revenues, expenditures, and cash balances for the fiscal year that ended Aug. 31, 2025. The Consolidated General Revenue Fund closed fiscal 2025 with a cash balance of $41.4 billion, an increase of $4.0 billion, or 10.8 percent, from fiscal 2024. The Economic Stabilization Fund, or Rainy Day Fund, reached a record balance of $24.8 billion — reflecting Texas’ continued fiscal strength and prudent financial management.

Texas’ economy remains strong, resilient and diverse. These results reflect the strength of the private sector and the continued confidence of families and businesses choosing to invest and grow in the Lone Star State.

To close out 2025, staff in the Property Tax Assistance Division (PTAD) worked throughout the holiday season to publish the Appraisal District Ratio Study Report for Tax Year 2024 (PDF).

PTAD also released pre-preliminary information for the 2025 School District Property Value Study (SDPVS) to chief appraisers, school superintendents and appraisal firms. This early release allows local officials to review the data and notify the Comptroller’s office of any clerical issues before preliminary findings are issued at the end of January.

PTAD continues updating property tax information across the agency’s website, publications, forms and videos to reflect changes enacted by the 89th Legislature. The Comptroller’s office will also continue working closely with the Legislature to provide property tax data, technical assistance and guidance, as requested.

As 2026 gets underway, we look forward to continuing to work with state and local partners to promote fiscal responsibility, support economic growth and ensure Texas remains well-positioned for long-term success. Best wishes for a productive and blessed year ahead.

SDPVS Preliminary Findings Certification and Appeal

The Comptroller’s office will certify the 2025 SDPVS preliminary findings to the commissioner of education before Feb. 1, 2026.

School districts, eligible property owners and their agents can file a petition protesting the preliminary findings after their release at the end of January. The protest deadline is within 40 calendar days after the date the Comptroller’s office certifies preliminary findings of school district taxable value to the commissioner of education. PTAD’s SDPVS webpage provides information regarding the protest process, and staff is available until a party files an appeal to help answer questions about what to include.

Data Release for SDPVS Preliminary Invalid Findings

To assist in preparing an SDPVS preliminary findings protest, school superintendents or their authorized agents can request information for school districts with invalid local value. The data release contains standard, commonly requested SDPVS information and is part of the protest prehearing exchanges under Comptroller Rule 9.4311.

To request the data release, school superintendents or their authorized agents can submit Form 50-827, Data Release Request for School District Property Value Study Preliminary Findings – Invalid Findings (PDF) to Property Tax Open Records. The information included in the data release is listed under the form’s Important Information section. To request the data release for multiple school districts, agents must submit the Data Release School District Listing Template (XLSX) along with a single request form.

Appraisal District Ratio Study (ADRS)

Tax Code Section 5.10 requires the Comptroller's office to conduct a ratio study to measure the performance of each appraisal district in Texas at least once every two years and to publish the results.

The purpose of the ADRS is to measure the uniformity and median level of appraisals performed by an appraisal district within each major property category.

To conduct the ADRS, the Comptroller's office applies appropriate standard statistical analysis techniques to data it collects through the SDPVS required by Government Code Section 403.302.

PTAD recently released the Appraisal District Ratio Study Report for Tax Year 2024 (PDF). The published report provides ratio study results for each appraisal district studied that year and includes:

• the median levels of appraisal for each major property category;
• the coefficient of dispersion around the median level of appraisal for each major property category; and
• other appropriate statistical measures.

PTAD publishes complete results on its ADRS Results webpage.

Electronic Property Transaction Submission (EPTS)

Tax Code Section 5.07(c) requires appraisal districts to maintain property sales information they collect as part of their uniform recordkeeping systems. Appraisal districts must submit the data to our office by Feb. 1, 2026, and by Aug. 1, 2026, when we compile the data into a statewide database. The EPTS Manual (PDF) and EPTS Process (VIDEO) video provide an overview of the prescribed electronic format and information regarding submission procedures

Remember to use the Texas Property Tax Assistance Property Classification Guide (PDF) when classifying property for value analysis and in reporting valuations for the biennial SDPVS.

The companion Texas Property Tax Assistance Property Classification Guide (VIDEO) video allows for continuing education credit for property tax professionals registered with the Texas Department of Licensing and Regulation (TDLR).

Rendition Statements and Property Reports

Rendition statements and property report deadlines depend on property type. The statements and reports are due to chief appraisers after Jan. 1, 2026, and no later than the deadline indicated below. Allowed extensions vary by property type as referenced below.

Rendition Statements and Reports	Deadline	Allowed Extension(s)
Property generally*	April 15	May 15 upon written request Additional 15 days for good cause shown
Property regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board or the Federal Energy Regulatory Commission. Tax Code Section 22.23(d).	April 30	May 15 upon written request Additional 15 days for good cause shown

*If the chief appraiser extends the deadline for a rendition statement or property report to May 15, the chief appraiser must also extend the deadline for the property owner to file an allocation application or freeport exemption application to May 15. For good cause shown, the chief appraiser may allow an additional 30 days for allocation applications and 60 days for freeport exemption applications.

Operations Survey

Tax Code Section 5.03(b) authorizes the Comptroller’s office to require an annual report on each appraisal office’s administration and operations, and the operations survey provides data for that report.

On Jan. 7, PTAD sent electronic surveys to appraisal districts to collect their operations data for the 2025 tax year. Appraisal districts must submit responses directly in the online survey by March 31, 2026. PTAD does not accept paper copies, but you can request a non-fillable PDF version of the survey by emailing PTAD’s Education and Communications team for use as a working copy only.

You can find survey data from previous years and a data visualization tool on PTAD's Property Tax Data Reports and Surveys webpage.

Constitutional Amendments

On Nov. 4, 2025, Texas voters approved the following property tax-related amendments to the Texas Constitution:

• A property tax exemption on animal feed held by the owner for sale at retail.
• A property tax exemption on the residence homestead of the surviving spouse of a veteran who died because of a condition or disease presumed under federal law to have been service connected.
• A property tax exemption of $125,000 on tangible personal property held or used for income production.
• A temporary property tax exemption on the appraised value of an improvement to a residence homestead that is completely destroyed by a fire.
• An increase to the additional residence homestead exemption amount provided by a school district for persons age 65 or older or disabled to $60,000.
• An increase to the general residence homestead exemption amount provided by a school district to $140,000 on a homeowner’s primary residence.
• A property tax exemption on 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.

For more information on the election results, please refer to the Texas Secretary of State’s website.

MAP Reviews

The Methods and Assistance Program (MAP) review cycle begins in January for appraisal districts scheduled to receive a MAP review in 2026. MAP reviewers will use the adopted 2026-27 MAP review questions, guidelines and data collected to review appraisal district governance; taxpayer assistance; operations and appraisal standards; procedures and methodology used; and compliance with generally accepted standards, procedures and methodology. MAP reviewers will work with appraisal districts through August to develop preliminary recommendations.

PTAD’s MAP webpage provides the 2026-27 MAP review questions and guidelines.

In January, PTAD released 2025 MAP final reports and notified chief appraisers whose districts received reviews. Superintendents can learn more about MAP reviews and download copies of reports for submission to their boards of trustees by accessing the MAP webpage.

Local Government Relief

The application period for a qualified city or county to apply for state assistance for a local government disproportionately affected by the 100 percent disabled veteran exemption under Local Government Code Section 140.011 is Feb. 1 through April 1. PTAD’s Local Government Relief webpage provides further information regarding the application process and required documentation.

Tax Bills and Delinquency

In most cases, the deadline for paying your property taxes is Jan. 31. Taxes that remain unpaid on Feb. 1 are delinquent.

If taxes become delinquent, the tax collector adds a 6 percent penalty and 1 percent interest on Feb. 1. The penalty continues to accrue at 1 percent per month until July 1. On July 1, the penalty becomes 12 percent. Interest is charged at the rate of 1 percent per month, with no maximum. PTAD offers a 2025-26 Penalty and Interest Chart for use in calculating the total amount due on delinquent property tax bills.

Private attorneys hired by taxing units to collect delinquent accounts can charge an additional penalty of up to 20 percent to cover their fees. If the delinquency date is postponed, penalties and interest begin accruing on the postponed delinquency date. Failure to receive a tax bill does not affect the validity of the tax, penalty or interest due, the delinquency date, the existence of a tax lien or any procedure the taxing unit institutes to collect the tax.

Check with the tax collection office on local payment options that may be available, such as credit card payments, deferrals, discounts, escrow accounts, installment payments, split payments, partial payments and work contracts. Information regarding property tax payments is available on PTAD's Property Tax Bills webpage.

Property Taxes in Disaster Areas

On Nov. 18, 2025 the governor amended and renewed the July 4, 2025, disaster declaration due to heavy rainfall in 30 counties and the July 8, 2022, disaster declaration for exceptional drought conditions posing a threat of imminent disaster in 61 counties.

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 our Property Tax Forms webpage.

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

Circuit Breaker Limitation

Tax Code Section 23.231 sets a limit on the amount of annual increase to the appraised value of real property other than a residence homestead. For the 2026 tax year, the circuit breaker limitation applies only to real property that is not a residence homestead and is:

• valued at $5,320,000 or less; and
• not real property that qualifies for special appraisal as:
• agricultural land;
• timberland;
• recreational, park and scenic land;
• public access airport property; or
• restricted-use timberland.

You can find more information regarding the circuit breaker limitation on PTAD’s Valuing Property webpage.

U.S. Postal Service Policy Change Affects Postmark Timing

The U.S. Postal Service has instituted a nationwide rules change that affects when postmarks are affixed to mail. Postmarks are no longer added when mail is first received but are automatically stamped later while being sorted and processed at regional distribution centers, unless a customer requests a postmark at a Postal Service retail location.

This means your mail could be postmarked several days after you drop it in a mailbox. Because many federal and state laws define timely payment based on the Postal Service’s postmark, payments or reports may be considered delinquent if they are mailed too close to a deadline – even if they were, in fact, placed in a mailbox before the deadline date.

Comptroller’s Office Updates Taxes of Texas: A Field Guide

To help Texans better understand Texas tax revenue, the Comptroller’s office has updated Taxes of Texas: A Field Guide (PDF).

The report provides a graphic-rich overview of major state and local taxes, including historical collections and estimates of future revenue growth. The guide, which features a tablet-friendly design and links to in-depth state financial publications, offers an overview of the budget process and outlines the basics of local taxes.

Local Government Bond, Tax and Project Transparency Database

In 2025, the 89th Texas Legislature passed HB 103 (PDF) to increase transparency and accountability in local fiscal decisions. The bill requires the Comptroller’s office to maintain a database of current and historical data on bonds and bond-related information that each Texas taxing unit issues. Information about the database, requirements and submission instructions is located on the Comptroller’s website.

If you have questions or need assistance accessing the database, you can contact the Comptroller’s Data Analysis and Transparency Division at 844-519-5676 or transparency@cpa.texas.gov.

Calendar Updates

PTAD recently updated the Events Calendar that shows upcoming property tax-related seminars and events for the 2026 calendar year. PTAD also offers the following calendars:

• The Property Tax Law Deadlines calendar shows important property tax deadlines for appraisal districts, taxing units and property owners.
• The PTAD Important Dates calendar provides important dates and deadlines for PTAD activities, including the SDPVS and MAP reviews.

Each of these calendars is a valuable tool to assist in planning for various property tax activities.

Board of Directors Manual

PTAD is pleased to provide the Appraisal District Director’s Manual (PDF).

The Texas Office of the Attorney General offers the following videos as additional resources for directors:

• Open Meetings Act Training Video
• Public Information Act Training Video

Directors, particularly those who are newly appointed, are encouraged to use these valuable resources to understand their duties and responsibilities.

Action Items

Below is a list of action items for the first quarter of 2026. A full list of important property tax law deadlines for appraisal districts, taxing units and property owners is available on PTAD's Property Tax Law Deadlines webpage.

• Jan. 1 – Chief appraiser eligibility forms due.
• Jan. 7 – Deadline to review and report clerical errors on local value information provided in the SDPVS pre-preliminary information release.
• Feb. 1 – EPTS due for all appraisal districts.
• March 31 – Operations survey responses due.
• April 1 – Deadline for qualified local governments to file applications for 100 percent disabled veteran exemption assistance payments.

If the last day for any of the deadlines is on Saturday, Sunday or a legal or state holiday, the act is timely if performed on the next regular business day.