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 Comptroller

In an October Fiscal Notes article, researchers from my office examined the rising price of homeowners insurance, including rates and deductibles. Access to affordable housing has played a significant role in our state’s economic growth and our ability to attract businesses and jobs.

Our state’s population growth puts pressure on our infrastructure, including roads, water systems, energy and broadband. Looking ahead 15 to 20 years, one of my concerns is the affordability of housing. As our state continues its growth, we need to ensure we have a balance for everyone in the community, and that includes affordable living.

The 89th Texas Legislature has an opportunity to address rising homeowners insurance rates, among other important issues affecting Texans, and I am focused on working with lawmakers in the upcoming session to address this issue and safeguard our future economic health.

Last month, I had the pleasure of addressing attendees of the Property Tax Institute (PTI), co-hosted by the Property Tax Assistance Division (PTAD) and the V.G. Young Institute of County Government. PTI always provides informative property tax industry content, and I would like to thank everyone who participated or attended.

Between publishing various reports and co-hosting PTI, the end of the year is always a busy time for PTAD. PTAD staff worked diligently throughout the holiday season, publishing the 2022-2023 Biennial Property Tax Report (PDF), the Report on Appraisal District Ratio Study Results for Tax Year 2023 (PDF) and the Report on Cost of Property Tax Exemption for 100 Percent Disabled Veterans (PDF).

PTAD also released pre-preliminary information for the 2024 School District Property Value Study (SDPVS) to chief appraisers, school superintendents and appraisal firms. This allows them to review the information and notify our office of any clerical errors in their information before PTAD issues the preliminary SDPVS findings at the end of January.

PTAD’s busy trend continues as we look ahead to the first quarter of 2025. January marks the start of the 89th Texas Legislature, where PTAD staff will offer information and technical assistance on property tax matters, certify the 2024 preliminary SDPVS findings to the commissioner of education and publish the 2024 Methods and Assistance Program (MAP) reports.

SDPVS Pre-Preliminary Information Release

Each December, PTAD releases local data and values for the sampled properties in the SDPVS to chief appraisers, appraisal firms and school superintendents for review. The local data is as reported to PTAD, does not include values as determined by PTAD and is not posted on PTAD’s website.

Throughout the year, PTAD field appraisers send clerical error reports to chief appraisers to verify the data received from their offices that are specific to the sample properties studied in the current SDPVS.

On Dec. 18, 2024, PTAD sent the following pre-preliminary data in separate emails:

• pre-preliminary self-report data to chief appraisers and superintendents (not specific to individual accounts in the SDPVS sample);
• pre-preliminary Category G data (if sampled) to chief appraisers and appraisal firms; and
• pre-preliminary Category J data (if sampled) to chief appraisers and appraisal firms.

Chief appraisers, superintendents and appraisal firms were asked to carefully review the local value information for accuracy and report any clerical errors to PTAD by Jan. 8, 2025, so we can add, delete or correct reported sample data before we release the preliminary SDPVS findings at the end of January. The 2024 SDPVS has not been finalized and is subject to change.

SDPVS Preliminary Findings Certification and Appeal

The Comptroller’s office will certify the 2024 SDPVS preliminary findings to the commissioner of education before Feb. 1, 2025.

School districts, eligible property owners and their agents can file a petition protesting the preliminary findings after they are released at the end of January. The petition must be filed 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 an appeal is filed to help answer questions about what to include in an appeal.

Data Release for SDPVS Preliminary Invalid Findings

To assist in the preparation of a protest of the SDPVS preliminary findings, 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 the Data Release Request for School District Property Value Study Preliminary Findings – Invalid Findings form (PDF) to Property Tax Open Records. The information included in the data release is listed under the Important Information section of the request form. 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 collected through the SDPVS required by Government Code Section 403.302.

PTAD recently released the Report on Appraisal District Ratio Study Results for Tax Year 2023 (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.

Complete results are available on PTAD’s ADRS Results webpage.

Electronic Property Transaction Submission (EPTS)

Tax Code Section 5.07(c) requires appraisal districts to maintain property sales information collected as part of their uniform recordkeeping systems. Appraisal districts must submit the data to our office by Feb. 1, 2025, and by Aug. 1, 2025, when we compile the data into a statewide database. The EPTS Manual (PDF) gives an overview of the prescribed electronic format and provides 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 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, 2025, 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

Operations Survey

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

PTAD will soon send electronic surveys to appraisal districts for collection of their operations data for the 2024 tax year. Appraisal districts must submit responses directly in the online survey by March 31, 2025. Paper copies are not accepted, 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.

Survey data from previous years and a data visualization tool are available on PTAD's Property Tax Data Reports and Surveys webpage.

MAP Reviews

The MAP review cycle begins in January for appraisal districts scheduled to receive a MAP review in 2025. MAP reviewers will use the adopted 2024-25 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 2024-25 MAP review questions and guidelines.

Biennial Report

PTAD is pleased to announce the publication of the Comptroller's Biennial Property Tax Report for Tax Years 2022 and 2023 (PDF). This report includes the total appraised values and taxable values of taxable property by category, together with the tax rate of each county, municipality and school district in effect for the preceding two-year period reported by appraisal districts to PTAD through Electronic Appraisal Roll Submissions.

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.

To apply, a city or county must submit Form 50-833, Local Governments Disproportionately Affected by Disabled Veteran Exemption (PDF), together with the required documentation during the application period. The application period cannot be extended.

PTAD’s Local Government Relief webpage provides further information regarding the application process and required documentation.

PTAD’s Report on Cost of Property Tax Exemption for 100 Percent Disabled Veterans (PDF) provides an overview of the estimated amount of property tax revenue lost by certain counties and municipalities due to the property tax exemption required by Tax Code Section 11.131.

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. Penalty and interest charges are added to the original amount.

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 2024-25 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.

Proposed and Adopted Rules

The Comptroller’s office filed the following property tax administration rule proposal with the Texas Secretary of State on Oct. 1, 2024. The proposed rule was published in the Texas Register on Oct. 18, 2024, and the 30-day comment period ended Nov. 17, 2024.

• §9.3031, Rendition Forms

The Comptroller’s office filed the following rule adoptions with the Texas Secretary of State on Nov. 7, 2024. The rule adoptions were published in the Texas Administrative Code on Nov. 22, 2024, and became effective Nov. 27, 2024.

• §9.4037, Use of Electronic Communications for Transmittal of Property Tax Information (REPEAL)
• §9.4037, Electronic Delivery of Communications between Tax Officials and Property Owners

The Comptroller’s office filed the following rule adoptions with the Texas Secretary of State on Nov. 12, 2024. The rule adoptions were published in the Texas Administrative Code on Nov. 29, 2024, and became effective Dec. 2, 2024.

• §9.4001, Valuation of Open-Space and Agricultural Lands
• Manual for the Appraisal of Agricultural Land (PDF)
• §9.4011, Appraisal of Timberlands
• Manual for the Appraisal of Timberland (PDF)

The Comptroller’s office filed the following rule adoption with the Texas Secretary of State on Nov. 26, 2024. The rule was published on Dec. 13, 2024, and became effective Dec. 16, 2024.

• §9.4323 Application
• 50-833, Local Government Relief for Disabled Veteran Exemption Program Application (PDF)

Action Items

Below is a list of action items for the first quarter of 2025. 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. 8 – 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.