Texas Property Tax Law Changes for 2018
Last year the Texas legislature made many changes to the Texas Property Tax Code. Most of these changes became effective on January 1, 2018. Here is a link to a publication from the Texas Comptroller’s Property Tax Division which summarizes all of these provisions.
Link to Texas Comptroller’s Property Tax Division
Among the changes are new deadlines for filing Notices of Protest and Personal Property Renditions. These new deadlines are EARLIER in time than the previous deadlines and may have a big impact on how you do business. The three major changes are:
- The new deadline for filing a Notice of Protest isMay 15. The previous deadline was May 31. If a Notice of Appraised Value is sent under Code Section 25.19 the deadline is extended until the 30thday after the notice is delivered. This still means the 30th day after the Notice of Appraised Value is mailed by the appraisal district and NOT the 30th day after the notice is received.
- The new deadline for filing a personal property rendition “for property located in an appraisal district in which one or more taxing units exempt property under Section 11.251 (Freeport Exemption)” isApril 1. The previous deadline wasApril 15. The way the statute is written it can be easily read to apply the new April 1 deadline EVEN IF the rendition does not contain any Freeport goods and EVEN IF none of the taxing units where the property is located grant the Freeport Exemption.
- The new deadline for an application for Interstate Allocation for moveable personal property, including vehicles, vessels and watercraft, commercial aircraft and business aircraft is March 31. The previous deadline was April 30. It is important to note the new March 31 deadline to file the application for allocation is one day BEFORE the new April 1 rendition deadline.
The new deadlines are summarized below.
| March 31, 2018 | Last day to file applications for allocation under Secs. 21.03, 21.031, 21.05 or 21.055. For good cause, chief appraisers may extend a deadline up to 30 days. Other deadlines apply if the property was not on the appraisal roll in the previous year (Sec. 21.09(b)). |
| April 1, 2018 | Last day to file rendition statements and property reports for most types of property in counties in which one or more taxing units exempt freeport property. Chief appraiser may extend deadline to May 1 upon written request (Sec. 22.23(c)). |
| April 15, 2018 | Last day to file renditions and property information reports on most property types in counties in which no taxing unit exempts freeport property. Chief appraiser may extend deadline to May 15 upon written request (Sec. 22.23(a) and (b)). |
| April 30, 2018 | Last day to file rendition statements and property reports for property regulated by the Texas Public Utility Commission, Texas Railroad Commission, Federal Surface Transportation Board or the Federal Energy Regulatory Commission. Chief appraiser may extend deadline 15 days for good cause (Sec. 22.23(d)). |
| May 1, 2018 | Last day to file rendition statements and property reports for most property types, if an extension was requested in writing, in counties in which one or more taxing units exempts freeport property. Chief appraiser may extend deadline an additional 15 days for good cause (Sec. 22.23(c)). |
| May 15, 2018 | Last day to file renditions and property reports for most property types, if an extension was requested in writing, in counties in which no taxing unit exempts freeport property. Chief appraiser may extend deadline an additional 15 days for good cause (Sec. 22.23(b)). |
| May 15, 2018 | Last day to file protest with appraisal review board (ARB) (or by 30th day after notice of appraised value is delivered, whichever is later) (Sec. 41.44(a)(1)). |
| June 15, 2018 | Last day for chief appraisers to accept and approve or deny late-filed freeport exemption applications (Sec. 11.4391(a)). |
