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POER Tax Alerts

 

Texas Has New Property Tax Filing Deadlines

 

New property tax filing deadlines went into effect January 1, 2018 for all businesses. House Bill 2228 amended the Texas Tax Code to mandate the changes outlined below. Be aware that some critical dates have moved to earlier in the year.

 

At a Glance

 
  New Deadline Previous Deadline
 Allocation Applications March 31 April 30
 Renditions April 1 April 15
 Protest Deadline May 15 May 31
 Freeport Exemption Late Filing June 15 at ARB Discretion

 

Allocation Applications

 

Allocation applications are now due on March 31st (before April 1st). If the property is newly added to the appraisal roll, the taxpayer has 30 days from receipt of the notice to file an allocation application. For good cause, the chief appraiser can extend the deadline for a period not to exceed 30 days.

 

Renditions

 

Business personal property renditions are now due April 1st for any county that allows a freeport exemption, which is nearly all of them. The chief appraiser will allow a 30 day extension to May 1st by written request by the property owner or agent.

 

The deadline to file renditions for properties regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the Federal Surface Transportation Board, or the Federal Energy Regulatory Commission must be delivered to the chief appraiser no later than April 30, with exceptions.

 

Protest Deadlines

 

To be entitled to a hearing and determination of a protest, property owners must file a writte notice with the Appraisal Review Board no later than May 15th or by the 30th day after the tax notice was mailed, whichever is later. The previous deadline was May 31st.

 

New Late Filing Date for Freeport Exemption

 

Freeport exemptions will still be due April 30th (before May 1st). However, the late/final deadline with a penalty has been changed to June 15th. Previously, the taxpayer could file a late freeport exemption application up to the date the ARB approves the tax roll (sometime in mid-July).

 

This penalty is unchanged and remains to be 10% of the difference between taxes with the exemption and the amount that would otherwise have been imposed.

 

 

If you have any questions about your property taxes or these new deadlines, please contact us.