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 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.

2021 SDPVS Final Findings

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.

Top Line Agreements

We’ve recently received requests for clarification on how our office handles ARB orders for Top Line Agreements within the SDPVS. A Top Line Agreement is an agreement between the parties that is presented to the appraisal review board (ARB) and for which the ARB issues an order of determination. Our procedure in conducting the SDPVS is to adjust any sample property in the SDPVS for which we are presented with a valid ARB order, including ARB orders issued as a result of Top Line Agreements, in the manner stated in our published Field Appraisers’ Procedures Manual (PDF).

MAP Reviews

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.

Submission of Required Information

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):

• Form 50-253, Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled (PDF);
• Form 50-851, Report on Value Lost in a School District Because of Deferred Taxes (PDF);
• Form 50-755, Report on Value Lost Because of School District Participation in Tax Increment Financing (PDF); and
• Form 50-767, Report on Value Lost Because of Value Limitations Under Tax Code Chapter 313 (PDF)

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):

• Payments to TIF(s) – number of zones and total projected payments. Must include a computer-generated recap to verify the payment amount.
• Loss to Tax Deferrals – last year's actual levy lost; must include a listing by account of last year’s actual levy lost excluding penalties and interest.
• Loss to Freeze – total value lost; must include a computer-generated recap or listing by account including the market and taxable value, state and local exemptions and the actual levy for the frozen accounts.

The forms may be emailed to ptad.ears@cpa.texas.gov.

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.

2022 Tax Rate Information

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.

TLO Comments

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.

Chief Appraiser Eligibility

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 ptad.communications@cpa.texas.gov.

Tax Bills

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.

Payment Options

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:

• credit card payment (Tax Code Section 31.06)
• deferral (Tax Code Sections 33.06 and 33.065)
• discounts (Tax Code Section 31.05)
• escrow agreement (Tax Code Section 31.072)
• installment payment (Tax Code Sections 31.031 and 31.032)
• split payment (Tax Code Section 31.03)
• partial payment (Tax Code Section 31.07)
• work contract (Tax Code Sections 31.035 – 31.037)

Property Tax Professional Education

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
94.21(8)(A)(iii)(II)(a) no less than 18 hours in the income approach to value	Course 102 Income Approach to Valuation
94.21(8)(A)(iii)(II)(c) no less than 15 hours in USPAP	Course 151, or a TAF-approved 2-day course USPAP
94.21(8)(A)(iii)(II)(d) no less than 24 hours in the theory and practice of appraisal of real property	Course 101 Fundamentals of Real Property Appraisal
94.21(8)(A)(iv)(II)(c) no less than 18 hours in mass appraisal	Course 300 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.

Property Tax Institute

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.

Farm and Ranch Survey

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.

We requested survey responses by Friday, Nov. 4, 2022. If you have any questions, please contact Joe Holcomb or Sarah Gutierrez.

Property Taxes in Disaster Areas

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.

Action Items

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.

• Oct. 15 – Submission of required information due
• Oct. 15 – Adopted tax rate information due for all appraisal districts using Form 50-886-a, SDPVS Tax Rate Submission Spreadsheet (XLSX)
• Nov. 1 – Final MAP documents for 2022 reports due
• Nov. 4 – Farm and ranch survey responses due
• Nov. 15 – Post-election submittal of adopted tax rates due for all appraisal districts using Form 50-886-a, SDPVS Tax Rate Submission Spreadsheet (XLSX)
• Dec. 31 – Taxpayer liaison officer comments received due
• Jan. 1 – Chief appraiser eligibility forms due

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.