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
Don Huffines
Texas Comptroller
I am honored to serve the people of Texas as Comptroller of Public Accounts, and I am determined to manage the state's finances and protect every taxpayer dollar with integrity and accountability.
One of my top priorities is property tax relief, which will make homeownership more affordable, strengthen financial security for families, and help ensure that Texas remains the best place in America to live, work and raise a family.
Governor Abbott and the leadership of the Texas Legislature have said cutting property taxes will be a priority during the next legislative session and I am eager to work with them to pass significant relief.
But property tax relief must also come at the local level. Cities and counties across Texas are seeing strong sales tax collections and growing revenues. As they prepare their budgets, they should look for every opportunity to return those dollars to taxpayers through lower property taxes.
I look forward to shining a light on local government spending because Texans deserve transparency, accountability and confidence when it comes to public spending.
During my time as a state senator, I made it a priority to fight government corruption. As Comptroller, I will continue to root out wasteful spending and safeguard our state tax dollars. At a time when families are feeling the pressure of higher housing costs, gasoline prices, grocery bills and everyday expenses, they must have confidence that government entities are spending every tax dollar wisely.
The Property Tax Assistance Division (PTAD) stayed busy over the summer months. PTAD staff certified the final 2025 School District Property Value Study (SDPVS) findings to the commissioner of education on Aug. 27, released the preliminary Methods and Assistance Program (MAP) reports to appraisal districts on Sept. 15 and worked diligently to update truth-in-taxation (TNT) information.
As we move from summer into fall, PTAD has already begun working with legislators and their offices in preparation for the upcoming legislative session. Remember to attend the Property Tax Institute (PTI) in College Station on Dec. 15-16 to stay current on property tax matters in Texas, including a preview of the upcoming 90th Texas Legislature.
2025 SDPVS Final Findings
Valid Findings: 558
Local Value > State Value: 10
First Year Grace: 28
Second Year Grace: 6
State Value: 36
On Aug. 27, our office certified the 2025 final taxable value findings to the commissioner of education as required by Government Code Section 403.302. The 2025 SDPVS final taxable value findings are available on our SDPVS webpage.
Of the 638 school districts splits studied in this cycle, 558 received valid findings; 28 qualified for year one of the grace period; six qualified for year two of the grace period; 36 received state value; and 10 had local value that was greater than state value.
MAP Reviews
Our office released preliminary 2026 MAP reports on Sept. 15. We issue preliminary reports based on preliminary data received, documentation reviewed and interviews conducted by the MAP reviewer. We may make changes to reports before issuing the final versions based on newly received data, documentation or other information. Appraisal districts must submit all remaining data for their final 2026 MAP reports by Nov. 1. We will issue final 2026 MAP reports in January 2027.
Appraisal districts scheduled for 2027 MAP reviews received a preliminary data request list in mid-October with an early December due date.
Operations Survey
The 2025 Appraisal District Operations Survey data is now available on our Data Reports and Surveys webpage. The webpage also features survey data from previous years and a data visualization tool that will soon be updated with the 2025 data.
Tax Code Section 5.03(b) authorizes our office to require an annual report on each appraisal office’s administration and operations. We use the Appraisal District Operations Survey to provide benchmark data useful to appraisal districts and to provide the Texas Legislature, policymakers and taxpayers information on appraisal district operations.
SDPVS Required Forms
Tax Code Section 5.09 requires our office 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 our office to prescribe the format and deadlines for submitting this data. Our EARS Manual (PDF) offers additional information on this process.
We requested that appraisal districts submit the following SDPVS required forms and the required backup documentation specified on each form by Oct. 15:
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.
2026 Tax Rate Information
Tax Code Section 5.091 requires appraisal districts to report the total tax rate imposed by each taxing unit within their jurisdiction to our office.
Appraisal districts must provide the information by using the Tax Rate Submission Spreadsheet, as detailed in the EARS Manual (PDF). Form 50-886-a includes a new field to collect information on pending tax ratification elections. We emailed this spreadsheet in early August with pre-populated information for the taxing units in each appraisal district.
We requested that appraisal districts provide the adopted tax rates by Oct. 15, indicating those taxing units with pending tax rate elections by placing a Y in the appropriate column of Form 50-886-a for those taxing units with a pending election. Appraisal districts must submit a subsequent post-election spreadsheet with the final tax rates by Nov. 15 indicating whether the election passed (Y) or failed (N) for each taxing unit in the appraisal district.
Chief Appraiser Eligibility
All chief appraisers must notify our office in writing no later than Jan. 1 of each year as to whether they are eligible to be appointed or serve as chief appraiser. To be eligible to serve, a chief appraiser must either be a certified Registered Professional Appraiser (RPA) or have the appropriate professional designation: Member Appraisal Institute (MAI), Assessment Administration Specialist (AAS), Certified Assessment Evaluator (CAE) or Residential Evaluation Specialist (RES). A chief appraiser who is not an RPA but who has an MAI, AAS, CAE or RES designation must obtain an RPA certification within five years of appointment or beginning of service as chief appraiser.
The governor recently issued several disaster-related actions:
July 4: amended and renewed the Aug. 10, 2025, disaster declaration due to increased fire weather conditions in 41 counties (PDF).
July 14: issued a disaster declaration due to severe storms in 59 counties.
July 16: amended and renewed the July 4, 2025, disaster declaration due to heavy rainfall in 30 counties (PDF) and the July 8, 2022, disaster declaration for exceptional drought conditions posing a threat of imminent disaster in 63 counties (PDF).
Aug. 3: amended and renewed the Aug. 10, 2025, disaster declaration due to increased fire weather conditions in 156 counties (PDF).
Aug. 15: amended and renewed the July 4, 2025, disaster declaration due to heavy rainfall in 30 counties (PDF) and the July 8, 2022, disaster declaration for exceptional drought conditions posing a threat of imminent disaster in 61 counties (PDF).
Sept. 2: amended and renewed the Aug. 10, 2025, disaster declaration due to increased fire weather conditions in 212 counties.
Sept. 12: renewed the July 14, 2026, disaster declaration due to severe storms in 62 counties (PDF).
Sept. 14: 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 74 counties (PDF).
We posted the 2026 Texas Farm and Ranch Survey online and mailed it to agricultural appraisal advisory board members requesting 2025 data.
Data compiled from the survey responses is an essential part of the SDPVS, authorized under Government Code Section 403.302. Information you provide increases the accuracy of the SDPVS findings that our office certifies to the Texas Education Agency, resulting in more equitable funding of public school districts.
Appraisal district boards of directors should have developed and adopted reappraisal plans no later than Sept. 15. Boards must distribute copies of the approved plan to the governing body of each taxing unit participating in the appraisal district and to our office within 60 days of the approval date. You may email our copy to PTAD Communications.
Adopted Rules
The Comptroller’s office filed the following rule adoptions with the Texas Secretary of State on Oct. 5, 2026. The rules will be published on Oct. 23, 2026, and become effective on Oct. 25, 2026.
Below is a list of action items for the fourth quarter of 2026. Find a full list of important property tax law deadlines for appraisal districts, taxing units and property owners on our Property Tax Calendars webpage.
Nov. 1 – Final MAP documents for 2026 reports due.
We will cohost the 48th Annual Property Tax Institute with the V.G. Young Institute of County Government Dec. 15-16 at the Texas A&M Hotel and Conference Center in College Station. The agenda includes topics of interest for appraisal districts and tax offices.
To register, please visit the V.G. Young Institute of County Government website. Directions and hotel information also are available on the website. Please direct questions about the conference to V.G. Young Institute of County Government staff at 979-845-4572.
Taxpayer Liaison Officer Comments
Taxpayer liaison officers in counties with populations exceeding 120,000 must submit to our office a list of verbatim comments, complaints and suggestions received from property owners, agents or chief appraisers about the model appraisal review board (ARB) hearing procedures or any other matter related to the ARB’s fairness and efficiency.
Please submit comments, complaints and suggestions received pertaining to these matters only in the appropriate spreadsheet template (XLS) no later than Dec. 31.
Tax Bills
Taxing units usually mail their tax bills in October. Tax bills are due upon receipt, and the deadline to pay taxes is usually Jan. 31. Taxes become delinquent, with penalty and interest charges added to the original amount, beginning on Feb. 1. 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.
More information regarding payment of taxes, including deadlines, consequences for failure to pay and instances when a waiver of penalty or interest may apply, is located on our Paying Your Taxes webpage.
Payment Options
Information regarding payment options is located on our Payment Options webpage. Tax collection offices are required to offer certain, but not all, payment options. Contact your local tax collection office to determine which local payment options may be available, such as:
credit card payment (Tax Code Section 31.06);
deferral (Tax Code Sections 33.06 and 33.065);
discounts (Tax Code Section 31.05);
escrow agreement (Tax Code Section 31.072);
installment payment (Tax Code Sections 31.031, 31.032 and 31.033);
split payment (Tax Code Section 31.03);
partial payment (Tax Code Section 31.07); and
work contract (Tax Code Sections 31.035, 31.036 and 31.037).
We present certain property tax information through online videos. Many of these videos allow for continuing education credit for property tax professionals registered with the Texas Department of Licensing and Regulation (TDLR). Visit our PTAD Learning Portal to view our videos.
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.
