America's Property Tax Advisor

Texas - New Filing Deadlines


New property tax filing deadlines go into effect January 1, 2018 for all businesses. House Bill 2228, amends the Texas Tax Code to mandate the following changes.


Protest Deadlines


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




Business personal property renditions are now due April 1st for any county that allows a freeport exemption, which is nearly all of them. The previous rendition deadline was April 15th. 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.


New Late Filing Date for Freeport Exemption


Freeport exemptions will still be due April 30th. 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 Appraisal Review Board 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.


Allocation Applications


Allocation applications are now due on March 31st, formerly April 30th. 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.