Jan 1, 2023
Volume 23 | January 2023
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.
As the new year begins, we turn our attention to the 88th Texas Legislature. Every legislative session presents Texas lawmakers with a variety of complex revenue and spending choices. Predicting the course of a complex and dynamic economy like Texas’ is a challenging task. While Texas' strong economic recovery continues, inflation and supply chain issues coupled with ongoing geopolitical unrest provide a measure of uncertainty. My office is ready to assist legislators and state leadership as they work to craft a budget and address a range of issues facing Texans across the state.
Between publishing various reports and co-hosting the Property Tax Institute (PTI) with the V.G. Young Institute of County Government, the end of the year is always a busy time for the Property Tax Assistance Division (PTAD). PTAD staff worked diligently throughout the holiday season, publishing the 2020-2021 Biennial Property Tax Report and the Report on Cost of Property Tax Exemption for 100 Percent Disabled Veterans.
PTAD also released pre-preliminary information for the 2022 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 2023. January marks the start of the 88th Texas Legislature, where PTAD staff will offer information and technical assistance on property tax matters, certify the 2022 preliminary SDPVS findings to the commissioner of education and publish the 2022 Methods and Assistance Program (MAP) reports.
Each year in December, our office 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 our office, does not include values as determined by PTAD and is not posted on our website.
Throughout the year, our 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. 15, 2022, our office sent pre-preliminary data in the following in separate emails:
We requested chief appraisers, superintendents and appraisal firms to carefully review the local value information for accuracy and report any clerical errors to our office by Jan. 6, 2023, so we can add, delete or correct sample characteristics before we release the preliminary SDPVS findings at the end of January. The 2022 SDPVS has not been finalized and is subject to change.
Our office will certify the 2022 SDPVS preliminary findings to the commissioner of education before Feb. 1.
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 our office certifies preliminary findings of school district taxable value to the commissioner of education. Our School District Property Value Study webpage provides information regarding the protest process, and our staff is available until an appeal is filed to help answer questions about what to include in an appeal.
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.
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.
We recently released the Report on Appraisal District Ratio Study Results for Tax Year 2021 (PDF) . The published report provides ratio study results for each appraisal district studied that year and includes:
Complete results are available on our Appraisal District Ratio Study Results webpage.
Tax Code Section 5.07(c) requires appraisal districts to maintain property sales information collected as part of their uniform record keeping systems. Appraisal districts are required to submit the data to the Comptroller's office by Feb. 1 and by Aug. 1, when we compile the data in a statewide database. The EPTS Manual (PDF) gives an overview of the prescribed electronic format and provides information regarding submission procedures.
Please 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 report deadlines depend on property type. The statements and reports are due to chief appraisers after Jan. 1 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||
|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||
Tax Code Section 5.03(b) authorizes our office to require an annual report on the administration and operation of each appraisal office, and the operations survey provides data for that report.
We will send electronic surveys to appraisal districts for collection of their operations data for the 2022 tax year in January. Appraisal districts must submit responses directly in the online survey by March 31, 2023. Paper copies are not accepted, but you can request a non-fillable PDF version of the survey from our 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.
The MAP review cycle begins in January for appraisal districts scheduled to receive a MAP review in 2023. MAP reviewers will use the adopted 2022-23 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.
Our Methods and Assistance Program webpage provides the 2022-23 MAP review questions and guidelines.
PTAD is pleased to announce the publication of the Comptroller's Biennial Property Tax Report for Tax Years 2020 and 2021 (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.
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 Veterans Exemption (PDF), together with the required documentation during the application period. The application period cannot be extended.
Our Local Government Relief webpage provides further information regarding the application process and required documentation.
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 go delinquent, the tax collector adds a 6 percent penalty and 1 percent interest on Feb. 1. 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 2022-23 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 payment of property taxes is available on PTAD's Property Tax Bills webpage.
The 2023 Appraisal District Public Information Packet is available on our website. It includes news releases, articles and radio public service announcements that may be used by a local newspaper, radio or TV station, including an optional, combined version of all the press releases: Updated Property Tax Information Now Available for Texas Taxpayers (PDF) .
Below is a list of action items for the first quarter of 2023. A full list of important property tax law deadlines for appraisal districts, taxing units and property owners is available on our website.
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.
Please be advised that the information in this newsletter is current as of the date of its publication and is provided solely as an informational resource. The information provided neither constitutes nor serves as a substitute for legal advice. Questions regarding the meaning or interpretation of any information included or referenced herein should be directed to legal counsel and not to the Comptroller's staff.