Property Tax Today

Quarterly Property Tax News

October 1, 2021

Property Tax Today

Quarterly Property Tax News

Volume 17 | Oct 2021

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 ptad.communications@cpa.texas.gov. We will gladly address property tax matters under our authority.

Message from the Comptroller

photo of Comptroller Hegar
Glenn Hegar
Texas Comptroller

In August, I announced that my agency will operate the newly created Broadband Development Office (BDO). The BDO will award grants, low-interest loans and other financial incentives to internet service providers who expand access to broadband service in underserved areas. The pandemic underscored the ever-increasing importance of reliable internet service in our society. My agency looks forward to working with state and local partners to prioritize the availability of easy, secure internet access across Texas.

In September, I released revenue for fiscal 2021 totaling $60.5 billion, up 6.2 percent from 2020. Yearly revenues were ahead of our projections in the revised Biennial Revenue Estimate (BRE) released in August. The Texas economy rebounded strongly during the spring bolstered by increased vaccination rates and the continual reopening of the economy, and I am optimistic about future growth as the state's economy continues to return to pre-pandemic patterns.

The Property Tax Assistance Division (PTAD) stayed busy over the summer months. PTAD staff certified the final 2020 Property Value Study (PVS) findings to the commissioner of education on Aug. 16, released the preliminary Methods and Assistance Program (MAP) reports to appraisal districts on Sept. 16 and worked diligently to update truth-in-taxation (TNT) information.

PTAD continues working to implement new mandates and changes resulting from the 87th Texas Legislature. The 2021 Tax Code and 2021 Property Tax Laws books will soon be available for sale. You will be able to place an order by forwarding an order form and required payment to PTAD. Additionally, PTAD published the 2021 Law Changes publication (PDF), summarizing property tax laws that changed due to legislation passed during the 87th Legislature. Remember to attend the Property Tax Institute (PTI) in San Marcos, Dec. 14-15, to stay current on property tax matters in Texas.

2020 PVS Final Findings

On Aug. 16, 2021, the Comptroller's office certified the 2020 final taxable value findings to the commissioner of education as required by Government Code Chapter 403.302. The 2020 PVS final taxable value findings are available on PTAD's Property Value Study and Self Reports webpage.

Some school district reports are pending due to petitions filed under Government Code Section 403.303 and are not available at this time.

The chart above shows the current breakdown of the 2020 PVS final findings. In this cycle, 101 school districts qualified for year one of the grace period, 25 qualified for year two of the grace period, 61 received state value and 15 had local value that was greater than state value. These figures may be subject to change based on the conclusion of several ongoing protests.

MAP Reviews

PTAD sent 2022-23 MAP review draft questions and guidelines to chief appraisers on Aug. 4, 2021, with a Sept. 3 due date for comments. PTAD considers all written comments, makes appropriate changes and posts the final 2022-23 questions on the Methods and Assistance Program webpage.

Upon finalization of the 2022-23 MAP documents, PTAD sends notice to appraisal districts scheduled to receive a MAP review in 2022, together with the request for data.

PTAD released the preliminary 2021 MAP reports to 125 appraisal districts on Sept. 16, 2021. The total number of recommendations made during this review cycle was 704.

New Appraisal District Tiers

The 2020 census data caused four appraisal districts to cross the 120,000 population threshold for many Tax Code requirements.

Our office conducts MAP reviews using a tier system based upon county population. The 2020 census data caused certain appraisal districts to move to a different tier. Below are the tier changes effective beginning with the 2022 MAP cycle.

New Appraisal District Tiers
Tier 1 From Tier Tier 2 From Tier Tier 3 From Tier
Comal 2 Gaines 3 DeWitt 2
Kaufman 2 Lampasas 3 Jones 2
Parker 2 Lavaca 3 Tyler 2
Tom Green 2 Llano 3

TLO Comments

Taxpayer liaison officers (TLOs) in counties with populations exceeding 120,000 must submit to the Comptroller's 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 fairness and efficiency of the ARB. Please submit comments, complaints and suggestions received pertaining to these matters only in the appropriate Excel spreadsheet template (XLS) no later than Dec. 31, 2021.

Chief Appraiser Eligibility

All chief appraisers must notify the Comptroller's 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.

Chief appraisers must submit written notification by emailing completed Form 50-820, Notice of Chief Appraiser Eligibility (PDF) to ptad.communications@cpa.texas.gov.

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 PTAD's Paying Your Taxes webpage.

Payment Options

Information regarding payment options is located on PTAD's 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 and 31.032)
  • split payment (Tax Code Section 31.03)
  • partial payment (Tax Code Section 31.07)
  • work contract (Tax Code sections 31.035 – 31.037)

Property Tax Institute

The Property Tax Institute (PTI) has new dates and location for 2021!

The new dates are Dec. 14-15, and the new location is the Embassy Suites Conference Center in San Marcos.

To register, please visit the V.G. Young Institute of County Government website. Register by Nov. 12 to take advantage of the early bird discount. Directions and hotel accommodation information is available on the website. Questions about the conference should be directed to the staff of the V.G. Young Institute of County Government at 979-845-4572.

Property Taxes in Disaster Areas

On Sept. 13, the Governor declared a state of disaster in Aransas, Brazoria, Calhoun, Chambers, Galveston, Harris, Jackson, Jasper, Jefferson, Matagorda, Montgomery, Newton, Nueces, Orange, Refugio, San Patricio, and Victoria counties. On Sept. 14, Liberty and Wharton counties were added to the disaster declaration.

Information on statutory relief for property owners can be found on our Property Taxes in Disaster Areas and During Droughts webpage.

Qualified property in counties included in the declaration and physically impacted by the disaster may be eligible to receive a Tax Code Section 11.35 temporary exemption of a portion of the appraised value of the property.

A property owner must apply for the temporary exemption to qualify. Form 50-312, Temporary Exemption Property Damaged by Disaster (PDF), is available on our Property Tax forms webpage. Contact your local appraisal district for more information about the deadline to apply.

Proposed Constitutional Amendments

On Nov. 2, 2021, Texas voters will decide whether to approve the following property tax-related Constitutional amendments:

  • A property tax exemption of property owned by the surviving spouse of a disabled person.
  • A property tax exemption of property owned by the surviving spouse of a member of the armed services killed or fatally injured in the line of duty and providing for late applications for the exemption.

For more information on proposed constitutional amendments, please refer to the Texas Secretary of State's website.

Congratulations!

This quarter we extend our congratulations to three honorees that were recently recognized for various awards.


At the 34th Annual Legal Seminar on Ad Valorem Taxation, Dallas Central Appraisal District Chief Appraiser Ken Nolan received the Wayne Peveto Award for 2020, recognizing those dedicated to teaching and serving Texans in the field of ad valorem taxation.




Harris County Appraisal District received the 2021 Distinguished Assessment Jurisdiction Award from the International Association of Assessing Officers (IAAO), honoring an assessment agency that has instituted a technical, procedural or administrative program which is an improvement over prior programs in that jurisdiction and is generally recognized as a component of a model assessment system and a contributing factor to equity in property taxation.

Travis Central Appraisal District received the 2021 Public Information Program Award from IAAO, recognizing its achievement in developing and implementing an effective system for distributing information to taxpayers and other stakeholders.

Congratulations on these outstanding achievements!

Action Items

Below is a list of action items for the fourth quarter of 2021. You can find a full list of important property tax law deadlines for appraisal districts, taxing units and property owners on PTAD's website.

  • Oct. 1 – PVS required information due for appraisal districts with either more than 200,000 parcels or less than 10,000 parcels (excluding Category G)
  • Oct. 5 – Adopted tax rate information due for all appraisal districts using 50-886-a, PVS Tax Rate Submission Spreadsheet (XLSX)
  • Oct. 15 – Farm and ranch survey responses due
  • Nov. 1 – Final MAP documents for 2021 reports due
  • Nov. 15 – Post-election submittal of adopted tax rates due for all appraisal districts using 50-886-a, PVS Tax Rate Submission Spreadsheet (XLSX)
  • Dec. 31 – Taxpayer liaison officer comments received due
  • Jan. 1 – Chief appraiser eligibility forms due

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.

Prior Issues >>

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.