Oct 1, 2022
Volume 22 | October 2022
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.
In September, I continued my Good for Texas Tour by highlighting the importance of maintaining and investing in Texas’ water management infrastructure. Through October, I will be touring key water facilities across the state, focusing on water topics such as desalination, aquifers, cloud seeding, surface water, canal systems, groundwater, flood mitigation and water reuse.
Water planning and management in Texas are necessary to prepare for future weather events that affect water resources and to ensure enough water is available for future generations of families and businesses. The future of water in Texas is the future of the Texas economy.
Visit the Good for Texas Tour: Water webpage for more information.
The Property Tax Assistance Division (PTAD) stayed busy over the summer months. PTAD staff certified the final 2021 School District Property Value Study (SDPVS) findings to the commissioner of education on Aug. 15, 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 leave summer behind and venture into fall, PTAD has already begun working with legislators and their offices in preparation for the upcoming legislative session. Our office looks forward to working with the 88th Texas Legislature in the service of all Texans.
On Aug. 15, 2022, our office certified the 2021 final taxable value findings to the commissioner of education as required by Government Code Chapter 403.302. The 2021 SDPVS final taxable value findings are available on PTAD’s SDPVS webpage.
Some school district reports are pending due to petitions filed under Government Code Section 403.303 and are not available at this time.
In this cycle, 74 school districts qualified for year one of the grace period; 27 qualified for year two of the grace period; 70 received state value; and 22 had local value that was greater than state value. These figures may be subject to change based on the conclusion of several ongoing protests.
Our office released preliminary 2022 MAP reports on Sept. 15, 2022. We issue preliminary reports based on preliminary data received, documentation reviewed and interviews conducted by the MAP reviewer. We may make changes to reports after the release of the preliminary reports based on newly received data, documentation or other information. Appraisal districts must submit all remaining data for their final 2022 MAP reports by Nov. 1, 2022.
Appraisal districts scheduled for 2023 MAP reviews will receive a preliminary data request list in mid-October with an early December due date.
Tax Code Section 5.09 requires PTAD to collect information to report the total appraised values, taxable values and tax rates of each county, municipality, school district and special district. The following forms and backup documentation must also be submitted by Oct. 15, 2022.For school districts (as applicable):
Note: If a form does not apply, indicate N/A on the form or provide a statement identifying the form and why it is no longer applicable for the school district. Do not fax or send blank forms.
For counties, cities and special districts (as applicable):
The forms may be emailed to email@example.com.
Failure to provide completed and signed forms and/or required information by the deadline may impact a school district’s state funding and the appraisal district’s MAP review.
Tax Code Section 5.091 requires appraisal districts to report to the Comptroller’s office the total tax rate imposed by each taxing unit within their jurisdiction. Appraisal districts must provide the information by using Form 50-886-a, SDPVS Tax Rate Submission Spreadsheet (XLSX), as detailed in the Electronic Appraisal Roll Submission Manual (PDF).
The deadline to submit the adopted tax rates is Oct. 15, 2022. Taxing units with pending tax rate elections should be identified by placing a Y in the appropriate column of Form 50-886-a. A subsequent post-election submittal of the spreadsheet with the final tax rates must be provided by Nov. 15, 2022.
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 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, 2022.
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 firstname.lastname@example.org.
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.
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 the following:
Occupations Code Sec. 1151.1015(2) requires the Comptroller’s office to approve educational courses and continuing educational courses for property tax professionals. In September, the Comptroller’s office approved the following IAAO courses that meet certifications requirements for the RPA designation:
|RPA License Requirement||IAAO Course Allowance|
no less than 18 hours in the income approach to value
|Course 102 Income Approach to Valuation|
no less than 15 hours in USPAP
|Course 151, or a TAF-approved 2-day course
no less than 24 hours in the theory and practice of appraisal of real property
Fundamentals of Real Property Appraisal
no less than 18 hours in mass appraisal
Fundamentals of Mass Appraisal
Programs and courses offered through TAF, IAAO and the Appraisal Institute are approved for the continuing education credit allowed by the respective organization.
For additional information visit the Comptroller’s Property Tax Professional Education webpage.
The Property Tax Institute (PTI) has new dates and and a new location for 2022!
The new dates are Dec. 13-14, and the new location is the Hilton College Station and Conference Center in College Station.
To register, please visit the V.G. Young Institute of County Government website. Directions and hotel accommodation information is available on the website. Please direct questions about the conference to the staff of the V.G. Young Institute of County Government at 979-845-4572.
The 2022 Texas Farm and Ranch Survey is available online and sent by regular mail to agricultural appraisal advisory board members requesting 2021 data.
The 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 we certify to the Texas Education Agency, which results in more equitable funding of public school districts.
As resources, we also provide an instructional guide and an informational video about the survey on our website.
On Aug. 23, 2022, the governor declared a state of disaster in these counties: Camp, Culberson, Dallas, Duval, Ellis, El Paso, Henderson, Hopkins, Hudspeth, Kaufman, Kerr, Live Oak, Marion, Montague, Navarro, Pecos, Rains, Smith, Tarrant, Upshur, Van Zandt, Webb and Wood.
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 property value. All taxing units are required to provide the temporary exemption for qualified properties.
A property owner 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.
Below is a list of action items for the fourth quarter of 2022. You can find a full list of important property tax law deadlines for appraisal districts, taxing units and property owners on PTAD's website.
If one of the deadlines is on a 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.