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

In January, my office released the Biennial Revenue Estimate (BRE), showing the state is projected to have $194.6 billion in revenue available for general-purpose spending during the 2026-27 biennium.

Texas is in good financial shape and revenue collections will continue to increase in the upcoming biennium. Still, thoughtful consideration of spending decisions will be crucial to ensure new and existing investments can be funded in the future. It is also crucial that these investments focus on improving the lives of Texans. Despite positive economic numbers, many Texans continue to feel the higher cost of groceries, housing and other necessities, and the lingering impacts of persistently rising prices mean many are struggling to ensure a bright future for their children.

The projected $194.6 billion available for general-purpose spending includes 2026-27 collections of $176.4 billion in general revenue-related (GR-R) funds. These collections are augmented by an expected 2024-25 ending GR-R balance of $23.76 billion. The projected ending balance in this BRE comes from different sources than the huge balance of two years ago, and it reflects the fact that lawmakers didn’t spend all the available funds in 2023. That decision, coupled with the decision to limit future ongoing costs while still making a number of large and critical investments in our state, has kept Texas in a strong position relative to other states that exhibited less fiscal discipline.

The Property Tax Assistance Division (PTAD) kept busy throughout the first quarter. We certified the 2024 School District Property Value Study (SDPVS) preliminary findings to the commissioner of education; released the 2024 Methods and Assistance Program (MAP) final reports; and published the 2024 Appraisal District Ratio Study (ADRS) preliminary results, all while assisting the 89th Legislature as a resource for property tax legislation and cost estimations.

It is important to note that the second quarter marks numerous property tax deadlines. I encourage you to visit PTAD's Property Tax Law Deadlines webpage for a full list of important property tax deadlines.

Finally, many of you may have heard by now that I will be assuming the role of Chancellor of the Texas A&M University System in July. I assure you that this transition will be seamless and PTAD and all of CPA will continue to provide you with the exceptional customer service you have come to expect from my office.

SDPVS Preliminary Findings

We certified the 2024 SDPVS preliminary findings to the commissioner of education on Jan. 31 and posted the findings to our School District Property Value Study webpage. Of the 694 school districts evaluated for the 2024 SDPVS, we certified local values in the preliminary findings for 581 (83.7%), which means they are not subject to the protest process, and we will certify their locally reported appraised values to the Texas Education Agency (TEA) later this year for use in determining local school funding.

Currently, we are working on 362 appeals to the 2024 SDPVS preliminary findings by school districts and eligible taxpayers. Of those, 284 (78.4%) are appeals to change information in the data previously reported to our office. Eligible taxpayers filed six appeals, and school districts or their representatives filed the remaining 72 appeals. The protest process will continue through the spring. The 2024 SDPVS final findings will be certified to TEA and published to our website in August.

Instructions for Requesting Corrections to Self-Reports for Value Lost to the Tax Ceiling

In reviewing the self-reported data for the 2024 SDPVS, we identified several school districts that may have incorrectly reported value lost to the tax ceiling. Please check the SDPVS preliminary data for accuracy for the value lost to tax ceiling.

If you determine a correction in the data is necessary, contact ptad.audit@cpa.texas.gov to request Form 50-400, School District Freeze Corrections Request (PDF). We cannot make corrections without the appropriate supporting documentation. To request a correction, submit this form, supporting computer-generated recaps or freeze listing and corrected versions of the following forms:

• Form 50-253, Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled (PDF); and
• Form 50-897-b, Data Collection for Limitation on Homesteads of Elderly and Disabled or Deferred Taxes (XLSX).

All requests and supporting documentation are due by May 19. We will process all correction requests in the order received and review your submission to determine if a change is appropriate. Requesting a change to the self-reported local data does not guarantee that a change will be made. Any data corrections will be reflected in the final certification of the 2024 SDPVS in August 2025.

ADRS Preliminary Results

Tax Code Section 5.10 requires our office to conduct a ratio study in each appraisal district at least once every two years. We conduct this study to determine the degree of uniformity and the median level of appraisals by the appraisal district within each major property category.

We published the 2024 ADRS preliminary results on our Appraisal District Ratio Study Results webpage and will post the 2024 final results in August.

Targeted Appraisal Review Program (TARP) Results

TARP seeks to determine why a school district’s values are statistically invalid and provides recommendations to the appraisal district regarding appraisal standards, procedures and methodologies. Upon conclusion of the review, the Comptroller’s office issues a report to the appraisal district with recommendations targeted to help the appraisal district maintain statistically valid values in the school district. The appraisal district must comply with the recommendations or be referred to the Texas Department of Licensing and Regulation (TDLR).

We completed the 2023 TARP for appraisal districts with school districts that received three consecutive invalid final findings for the 2020, 2021 and 2022 SDPVS and published the reports on the TARP webpage.

MAP Results

In January, we released 2024 MAP final reports and notified chief appraisers whose districts received reviews. Superintendents can learn more about MAP reviews and download copies of reports for submission to their boards of trustees by accessing the MAP webpage. We also referred 19 appraisal districts to TDLR for failure to complete the recommendations included in their 2023 final MAP reports. TDLR will work with these appraisal districts over the next year on the recommendations.

Depreciation, Trend Factors and Life Expectancy

Each March, we typically update our depreciation schedule, trend factors and life expectancy charts. The 2025 charts are in the resources section on our SDPVS webpage.

• Business Personal Property Depreciation Schedule (PDF)
• Business Personal Property Trend Factors (PDF)
• Common Furniture, Fixture, Machinery and Equipment Life Expectancies (PDF)

Rendition Statements and Property Report Deadlines

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 deadlines indicated below. Allowed extensions vary by property type as referenced below.

Rendition Statements and Reports	Deadline	Allowed Extension(s)
Property generally	April 15	May 15 upon written request Additional 15 days for good cause shown
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	May 15 upon written request Additional 15 days for good cause shown

Appraisal Review Board (ARB) Training and Procedures

ARB members must complete the Comptroller’s training course and statement at the conclusion of training to participate in ARB hearings.

We offer a combination of training options that include a live in-person session, one live virtual session via the PTAD Learning Portal and online self-paced videos. All virtual training options are free. The live in-person session requires a registration fee of $50 for all attendees, and space is limited.

Details about training options, live in-person location, dates, registration and other information are available on the ARB Training webpage.

ARBs must hold a public hearing and adopt hearing procedures before May 15 each year as required by Tax Code Section 41.01(c). The ARB must distribute copies of the adopted hearing procedures to the appraisal district board of directors, the taxpayer liaison officer, the appraisal district and PTAD within 15 days of adopting the hearing procedures.

Tax Code Section 5.103(d) and (e) require the ARB to adopt hearing procedures that incorporate our model hearing procedures and submit the adopted hearing procedures to our office for review. We will review submissions to determine if the requirement to incorporate our model hearing procedures has been met.

Adopted hearing procedures may be sent to ptad.arb@cpa.texas.gov.

Exemption and Application Deadlines

The last day for property owners to file most exemption and special appraisal applications is April 30. Certain property owners may late file residence homestead exemption applications, as indicated below:

• A property owner may file an age 65 or older exemption application up to two years after the date on which he or she became age 65.
• A property owner may file a donated residence homestead of a partially disabled veteran exemption application for up to two years after he or she qualifies.
• A property owner may file a residence homestead exemption application up to two years after the date the taxes become delinquent.
• A property owner may file a disabled veteran exemption application up to five years after the date the taxes become delinquent.

A religious organization denied a Tax Code Section 11.20 exemption because of its charter must amend the charter and file a new application by May 31 or before the 60th day after the exemption denial notification date, whichever is later.

A private school denied a Tax Code Section 11.21 exemption because of its charter must amend the charter and file a new application by June 30 or the 60th day after the exemption denial notification date, whichever is later.

Regular Binding Arbitration (RBA) Information

Tax Code Chapter 41A gives property owners who meet certain criteria the option to request RBA as an alternative to appealing an ARB decision to district court.

You can find information regarding RBA on PTAD’s Regular Binding Arbitration webpage.

Limited Binding Arbitration (LBA) Information

Tax Code Section 41A.015 gives property owners who meet certain criteria the option to request LBA to compel the ARB or the chief appraiser, as appropriate, to comply with certain procedural requirements related to protests.

You can find information regarding LBA on PTAD’s Limited Binding Arbitration webpage.

Taxpayer Assistance Pamphlet

Property owners are entitled to an explanation of the remedies available when they are dissatisfied with their property’s appraised value. The deadline for property owners to file most ARB protests is May 15 or by the 30th day after delivery of the notice of appraised value, whichever is later. The Comptroller’s Taxpayer Assistance Pamphlet (PDF) explains the remedies available to taxpayers and procedures to follow in seeking remedial action.

Circuit Breaker Limitation on Non-Residence Homestead Property Value Increases

Pursuant to Tax Code Section 23.231(j), for the 2024 tax year, the maximum eligibility amount is $5 million. For each subsequent year, the Comptroller's office is required to adjust the limit to reflect annual changes in amount by using the consumer price index. The maximum eligibility amount is published on our Valuing Property webpage and in the chart below.

Tax Year	Maximum Property Value for Circuit Breaker Limitation Eligibility
2024	$5,000,000
2025	$5,160,000

Electronic Appraisal Roll Submission

PTAD uses data provided by appraisal districts and tax offices to develop and publish reports and datasets including but not limited to the SDPVS required by Government Code Section 403.302, the ADRS required by Tax Code Section 5.10, the tax rate information publication required by Tax Code Section 5.091, and biennial data required by Tax Code Section 5.09.

Tax Code Section 5.03 allows PTAD to require that the data be submitted electronically. Certain data submissions must be provided in specific formats as referenced below.

Tax Code Section 26.01(b) requires chief appraisers to certify appraisal district appraisal rolls to the Comptroller’s office at the same time the chief appraiser submits an appraisal roll for county taxes to the county assessor-collector. Appraisal districts must provide appraisal roll information to the Comptroller's office in a standard electronic format. The Electronic Appraisal Roll Submission (EARS) is the standardized format.

The 2025 EARS Manual (PDF) provides more detailed information and guidance to appraisal districts for submitting electronic data in the appropriate format.

PTAD will host a What’s New in EARS webinar on April 16. Registration information and the webinar link are forthcoming.

Property Taxes in Disaster Areas

On Feb. 21, the governor issued and renewed a disaster declaration for 78 counties for severe drought conditions that pose an imminent threat of widespread or severe disaster throughout the state.

On March 4, the governor issued and renewed a disaster declaration for 236 counties for wildfires that pose an imminent threat of widespread or severe damage or loss of property.

On March 23, the governor renewed and amended a disaster declaration originally issued on July 8, 2022, for exceptional drought conditions posing a threat of imminent disaster in 82 counties.

On March 29, the governor issued a disaster declaration for Cameron, Hidalgo, Starr and Willacy counties for severe storms and flooding.

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

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

Action Items

Below is a list of action items for the second quarter of 2025. A full list of important property tax law deadlines for appraisal districts, taxing units and property owners is available on our Property Tax Law Deadlines webpage.

• May 15 – Deadline for ARBs to adopt ARB hearing procedures; adopted hearing procedures must be submitted to PTAD within 15 days of adoption.
• June 1 – EARS test file submissions due.

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.