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, showing the state is projected to have a record $188.2 billion in revenue available for general-purpose spending during the 2024-25 biennium, a 26.3 percent increase from the 2022-23 biennium.

Despite this increase, I urge state policymakers to spend money wisely to benefit Texans now while keeping the future in mind. This revenue increase is unprecedented, resulting in a once-in-a-lifetime budgeting session, and we are unlikely to have an opportunity like this again.

I advise the Legislature to consider thoughtful expenditures including investment in our electrical grid; broadband connectivity; port and water infrastructure; salary adjustments for state employees, our teachers and nurses; and development of our skilled trade workforce. Lawmakers also should consider meaningful tax reduction to ease the burden of Texans who are grappling with inflation, economic uncertainty and rising housing costs.

The Property Tax Assistance Division (PTAD) had an eventful first quarter. We certified the 2022 School District Property Value Study (SDPVS) preliminary findings to the commissioner of education; released the 2022 Methods and Assistance Program (MAP) final reports; and published the 2022 Appraisal District Ratio Study (ADRS) preliminary results, all while assisting the 88th Legislature as a resource for property tax legislation and cost estimations.

Finally, I would like to add that the second quarter marks numerous property tax deadlines. I encourage you to visit PTAD's Property Tax Laws Deadlines webpage for a full list of important property tax deadlines.

SDPVS Preliminary Findings

We certified the 2022 SDPVS preliminary findings to the commissioner of education on Jan. 31, 2023, and posted the findings to our website. Of the 734 school districts evaluated for the 2022 SDPVS, we certified local values in the preliminary findings for 583 (75 percent), 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 377 appeals to the 2022 SDPVS preliminary findings by school districts and eligible taxpayers. Of the 377 appeals to the 2022 SDPVS preliminary findings, 174 (46 percent) are appeals to change information in the data previously reported to our office. Eligible taxpayers filed seven appeals, and school districts, or their representatives, filed the remaining 195 appeals. The informal protest process will continue through the spring. The 2022 SDPVS final findings will be certified to TEA and published to our website in August 2023.

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 ADRS 2022 preliminary results on our Appraisal District Ratio Study Results webpage. We will post the 2022 final results in August.

MAP Results

In January, we released 2022 MAP final reports and notified chief appraisers whose districts received reviews. You can learn more about MAP reviews and download copies of reports for submission to your boards of trustees by accessing the Methods and Assistance Program webpage. We also referred seven appraisal districts to the Texas Department of Licensing and Regulation (TDLR) for failure to complete the recommendations included in their 2021 final MAP reviews. TDLR will work with these appraisal districts over the next year on the recommendations.

2023 Electronic Appraisal Roll Submission (EARS) Webinar

Tax Code Section 26.01(b) requires chief appraisers to submit certified appraisal rolls to the Comptroller’s office in the form and manner prescribed by the Comptroller. Comptroller Rule 9.3059 requires the annual appraisal roll to be submitted to our office according to the deadlines and format in the Electronic Appraisal Roll Submission Record Layout and Instructions Manual (PDF) .

In an effort to streamline this process, we are offering an EARS webinar on April 18, 2023 at 2 p.m. The webinar will include important updates and changes to the 2023 EARS filing process.

We will send Microsoft Teams invitations to existing software vendors and appraisal districts that have their own submission software. We especially encourage appraisal districts with new computer systems and software to attend. Others who would like to attend may request a Microsoft Teams invite by emailing ptad.ears@cpa.texas.gov.

Depreciation, Trend Factors and Life Expectancy

Each March we typically update our depreciation schedule, trend factors and life expectancy charts. The 2023 charts are in the resources section on our School District Property Value Study webpage.

• Business Personal Property Depreciation Schedule (PDF)
• Business Personal Property Trend Factors (PDF)
• Common Furniture, Fixture, Machine 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 deadline 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, two live virtual sessions over the PTAD Learning Portal and online self-paced videos. All virtual training options are free of charge. 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 matters are available on our website.

ARBs must hold a public hearing and adopt hearing procedures before May 15 of 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 Sections 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 the hearing procedures 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.

Property Taxes in Disaster Areas

On Jan. 26, 2023, the governor issued a severe weather disaster declaration in Harris and Orange counties.

On Feb. 4, 2023, the governor issued an ice storm disaster declaration in Denton, Hays, Henderson, Milam, Smith, Travis and Williamson counties.

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.

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 date of notification of the exemption denial, 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 date of notification of the exemption denial, whichever is later.

Regular Binding Arbitration Information

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

You can find information regarding binding arbitration, including frequently asked questions, forms and a fee schedule on our Regular Binding Arbitration Information webpage.

Limited Binding Arbitration Information

Tax Code Section 41A.015 gives property owners who meet certain criteria the option to request limited binding arbitration (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, including forms and a fee schedule, on our Limited Binding Arbitration Information webpage.

Taxpayer Rights and Remedies

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 protests with the ARB is May 15 or by the 30th day after delivery of the notice of appraised value, whichever is later. The Comptroller's publication Property Tax Remedies (PDF) explains the remedies available to taxpayers and procedures to follow in seeking remedial action.

Action Items

Below is a list of action items for the second quarter of 2023. A full list of important property tax law deadlines for appraisal districts, taxing units and property owners is available on our website.

• 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 last day for one of the deadlines is on Saturday, Sunday or a legal or state holiday, the act is timely if performed on the next regular business day.