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.

Electronic Appraisal Roll Submission (EARS)

Appraisal districts with fewer than 200,000 taxable parcels but more than 10,000 taxable parcels, excluding Category G parcels, must submit certified appraisal rolls by Aug. 1; other districts' rolls are due by Sept. 1. Appraisal districts should use Category D parcels, not acres, to determine the number of parcels.

Our EARS Process Webinar covers EARS changes and updates for the 2026 tax year submission. Email ptad.ears@cpa.texas.gov if you have further questions on the EARS process.

The Property Tax Assistance Division (PTAD) Property Classification Guide (PDF) includes updates to categories for the 2026 tax year that are required for your EARS submission. We also published an EARS Summary of Record Layout Changes (PDF) covering years 2020-2026.

EARS requires appraisal districts to provide appraisal roll information in a standard electronic format, accompanied by a signed Form 50-792, Electronic Appraisal Roll Submission Media Information Form (MIF) (PDF), and computer-generated certified recaps (grand totals) for each taxing unit that collects property tax that include:

• category values;
• exemptions totals; and
• the agricultural valuation breakdown with the prior land-use classes for wildlife and timber-in-transition and soil/timber type classes for timber in production and timber at restricted use.

Starting in 2026, appraisal districts must submit all tax ceiling data on Form 50-897-b, Electronic Appraisal Roll Submission Media Information Form (XLSX), at the account level. This change from the aggregated data to account-level data improves the overall accuracy of the data. The account fields in both the EARS and the Form 50-897-b spreadsheet must match to ensure accurate processing of the EARS file and for any School District Property Value Study (SDPVS) protests or subsequent audits.

Appraisal districts must submit all information through the secured EARS file transfer protocol (FTP) site and promptly notify our office by emailing ptad.ears@cpa.texas.gov.

We reject EARS files with material discrepancies greater than 2% and with incomplete submissions. We consider submissions to be incomplete and untimely if they are missing the necessary recap(s), taxing unit(s), MIF and/or EARS (AJR, AUD and TU2) data files. You can find submission information and guidance in the EARS section of our Data Submission Requirements webpage or the EARS Manual (PDF).

Electronic Property Transaction Submission (EPTS)

The EPTS deadline for all appraisal districts is Aug. 1.

Appraisal districts must submit all property transaction records in their possession, including split school districts, using the record layout and date range specified in the EPTS Manual (PDF) along with a signed Form 50-793, Electronic Property Transaction Submission Media Information and Certification Form (PDF).

Appraisal districts can send EPTS files via email or the secured EPTS FTP site. This site requires a registered user and software that supports SFTP protocol for file transfers. You can find submission information and guidance in the EPTS section of our Data Submission Requirements webpage and the EPTS Manual (PDF).

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.

Appraisal districts must submit the following SDPVS required forms and the required backup documentation specified on each form by Oct. 15:

• Form 50-755, Report on Value Lost Because of School District Participation in Tax Increment Financing (PDF) (TIF);
• Form 50-767, Report on Value Lost Because of Value Limitations Under Tax Code Chapter 313 (PDF);
• Form 50-846, Report on Value Lost Because of Limitations on Taxable Value Under the JETI Act (PDF);
• Form 50-851, Report on Value Lost Because of Deferred Tax Collections Under Tax Code Sections 33.06 and 33.065 (PDF);
• Form 50-886-a, Tax Rate Submission Spreadsheet (XLSX); and
• Form 50-897-b, Data Collection for Limitation on Homesteads of Elderly and Disabled or Deferred Taxes (XLSX).

Indicate N/A on any form that does not apply or provide a statement identifying the form and why it is no longer required. Do not send blank or incomplete forms. Email the forms to ptad.ears@cpa.texas.gov.

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 Methods and Assistance Program (MAP) review.

Truth-in-Taxation (TNT)

You can find TNT calculation forms and notices for the 2026 tax year on our Forms webpage.

We updated the following forms based on Property Tax Rate Calculation Form Committee recommendations and industry feedback:

• 50-856, Tax Rate Calculation Worksheet – Taxing Units Other Than School Districts or Water Districts (PDF)
• 50-856-a, Supplemental Tax Rate Calculation Worksheet – Voter-Approval Tax Rate for Taxing Unit in a Disaster Area Other Than School Districts or Water Districts (PDF)
• 50-858, Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts (PDF)
• 50-859, Tax Rate Calculation Worksheet – School Districts without Chapter 313 and JETI Agreements (PDF)
• 50-860, Developed Water District Voter-Approval Tax Rate Worksheet (PDF)
• 50-884, Tax Rate Calculation Worksheet – School Districts with Chapter 313 and JETI Agreements (PDF)

We also published Form 50-110, Captured Appraised Value Adjustment Supplemental Worksheet (PDF), a new supplemental worksheet that allows a taxing unit whose tax rate calculation is affected by the application of Tax Code Section 26.03 to calculate adjustments separately for each reinvestment zone.

Along with the updated forms and notices, our website provides other information for taxing units regarding their legal responsibilities to taxpayers and in setting tax rates.

Appealing Appraisal Review Board (ARB) Determinations

A property owner dissatisfied with an ARB’s decision has the right to appeal in one of three ways, depending on the facts and property type:

• A property owner may appeal through regular binding arbitration (RBA) if the property is valued at $5 million or less, or if it is a residence homestead (regardless of value). Visit our RBA webpage for information regarding filing an RBA request with the appraisal district.
• A property owner may appeal ARB orders for real or personal properties with values of more than $1 million to the State Office of Administrative Hearings (SOAH). More information regarding filing a SOAH appeal is located on SOAH's website.
• A property owner may appeal an ARB decision to the state district court in which the property is located.

Limited Binding Arbitration (LBA)

Tax Code Section 41A.05 allows a property owner to file an LBA request to compel the chief appraiser or ARB chair to comply with certain procedural requirements related to ARB protests.

To be eligible to file an LBA request, a property owner must have filed a protest on the property and meet specific notification and filing requirements. More information on how to file an LBA request, including filing requirements and deadlines, is available on our LBA webpage.

Property Taxes in Disaster Areas

Tax Code Section 11.35, Temporary Exemption for Qualified Property Damaged by Disaster, allows qualified properties that are at least 15% 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.

The governor recently issued several disaster-related actions:

• April 17: 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 158 counties.
• April 27: issued a disaster declaration for three counties due to severe storms.
• May 2: amended the April 27 disaster declaration due to severe storms to include Palo Pinto County.
• May 6: amended the April 27 disaster declaration due to severe storms to include Calhoun and Victoria counties.
• May 8: amended and renewed the Aug. 10, 2025, disaster declaration due to increased fire weather conditions in 40 counties.
• May 17: 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 152 counties.
• May 29: amended and renewed the April 27 disaster declaration due to severe storms in seven counties.
• June 16: 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 111 counties.

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

Proposed Rules

Our office filed the following property tax administration rule proposals with the secretary of state on May 4, and the proposed rules were published in the Texas Register on May 15. The 30-day comment period ended June 14. You can view the proposed rules using the links below.

Division 1 – General Rules

• §9.4202 Definitions
• §9.4209 Refund and Arbitrator Fee Processing
• §9.4210 Forms
• Proposed Form AP-219, Property Owner/Lessee Request for Regular Binding Arbitration (RBA) (PDF)

Division 2 – Limited Binding Arbitration for Procedural Violations

• §9.4223 Dismissal for Lack of Jurisdiction

Division 3 – Regular Binding Arbitration of Appraisal Review Board Determinations

• §9.4240 Request for RBA
• §9.4244 Dismissal for Lack of Jurisdiction

Our office filed the following property tax administration rule proposals with the secretary of state on May 18, and the proposed rules were published in the Texas Register on May 29. The 30-day comment period ended June 28. View the proposed rules using the links below.

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

Adopted Rules

Our office filed the following rule adoptions with the secretary of state on May 18, 2026. The rules were published on May 29, 2026, and became effective on June 7, 2026.

• §9.4321 Definitions
• §9.4323 Application

Action Items

Below is a list of action items for the third 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.

• Aug. 1 – Oil and gas submissions due.
• Aug. 1 – EARS due for any appraisal district with fewer than 200,000 taxable parcels but more than 10,000 parcels (excluding Category G).
• Aug. 1 – EPTS due for all appraisal districts.
• Sept. 1 – Utility data report due.
• Sept. 1 – EARS due for any appraisal district with fewer than 10,000 or more than 200,000 taxable parcels (excluding Category G).

If the deadline falls on a Saturday, Sunday or a legal or state holiday, the act is timely if performed on the next regular business day.