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

My office’s Fiscal Notes publication has long been one of the ways we have informed and assisted taxpayers and the people of Texas. The information, original research and balanced analysis on the Texas economy is an extension of my constitutional responsibility to monitor the state’s economy and estimate revenues.

I am pleased to announce my office’s new approach to Fiscal Notes. While we will continue to feature traditional stories, we also plan to leverage the agency’s wealth of data and subject matter experts to report economic trends through infographics, videos, photo essays, how-tos and Q&As.

As our state’s economy continues to diversify and expand, this change in our approach to Fiscal Notes allows us to keep pace with rapidly changing trends by providing engaging content to keep all Texans better informed.

Check out the new-look Fiscal Notes today, and be sure to come back often!

The Property Tax Assistance Division (PTAD) had an eventful first quarter. We certified the 2023 School District Property Value Study (SDPVS) preliminary findings to the commissioner of education; released the 2023 Methods and Assistance Program (MAP) final reports; published the 2023 Appraisal District Ratio Study (ADRS) preliminary results; and continued updating property tax information, publications, forms and videos to reflect law changes from the 88th Legislature that were effective Jan. 1, 2024.

Finally, I would like to note that with the dawning of the second quarter comes 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 2023 SDPVS preliminary findings to the commissioner of education on Jan. 31, 2024, with subsequent amended certifications on Feb. 6, Feb. 14, and March 19, and posted the findings to our SDPVS webpage. Of the 765 school district splits evaluated for the 2023 SDPVS, we certified local values in the preliminary findings for 653 (85.20 percent).

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 2023 preliminary results on our Appraisal District Ratio Study Results webpage. We will post the 2023 final results in August.

MAP Results

In January, we released 2023 MAP final reports and notified chief appraisers whose districts received reviews. Superintendents can learn more about MAP reviews and download copies of reports for submission to their boards of trustees by accessing the Methods and Assistance Program webpage. We also referred 28 appraisal districts to the Texas Department of Licensing and Regulation (TDLR) for failure to complete the recommendations included in their 2022 final MAP reviews. TDLR will work with these appraisal districts over the next year on the recommendations.

Depreciation, Trend Factors and Life Expectancy

Each March we typically update our depreciation schedule, trend factors and life expectancy charts. The 2024 charts are in the resources section on our SDPVS 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 deadlines 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, one live virtual session via Webex and online self-paced videos available in the PTAD Learning Portal. All virtual training options are free. 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 information are available on the ARB Training webpage.

ARBs must hold a public hearing and adopt hearing procedures before May 15 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 Section 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 Feb. 27, 2024, the governor issued a disaster declaration (PDF) due to elevated and critical fire weather conditions and wildfires in Archer, Armstrong, Bailey, Baylor, Briscoe, Carson, Castro, Childress, Cochran, Collingsworth, Cottle, Crosby, Dallam, Deaf Smith, Dickens, Donley, Fannin, Floyd, Foard, Garza, Gray, Gregg, Hale, Hall, Hansford, Hardeman, Harrison, Hartley, Haskell, Hemphill, Hockley, Hutchinson, Kent, King, Knox, Lamb, Lipscomb, Lubbock, Lynn, Moore, Motley, Nacogdoches, Newton, Ochiltree, Oldham, Parmer, Potter, Randall, Roberts, Sherman, Stonewall, Swisher, Terry, Throckmorton, Upshur, Wheeler, Wichita, Wilbarger, Yoakum and Young 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.

Find more information on statutory relief for property owners in disaster areas on our Property Taxes in Disaster Areas and During Droughts 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 (RBA) Information

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

An updated Request for Regular Binding Arbitration form (PDF) will be adopted by rule on April 16. Tax Code Section 41A.02 requires a copy of the request form be delivered to property owners with final orders of determination issued by ARBs.

The new Property Tax Arbitration System (PTAS) will be available soon! PTAS will allow property owners and agents to file and pay deposits for both regular and limited binding arbitration online. Appraisal districts will complete arbitration reviews and arbitrators will accept assignments and issue determinations in PTAS. Stay tuned for more information about the PTAS rollout and user manuals.

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

Limited Binding Arbitration (LBA) Information

Tax Code Section 41A.015 gives property owners who meet certain criteria the option to request 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 LBA Information webpage.

Taxpayer Assistance Pamphlet

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

Adopted Rules

The following Property Tax Administration rules were filed with the secretary of state for adoption on Jan. 12, 2024; published in the Texas Administrative Code on Jan. 26, 2024, and became effective on Feb. 1, 2024. You can view the effective rule at the link provided.

• §9.4038 Definition of Petroleum Products
• §9.4201 Definition of Petroleum Products (Repeal)

The following Property Tax Administration rule proposals were filed with the secretary of state for adoption on March 27, 2024, will be published in the Texas Administrative Code on April 12, 2024, and become effective on April 16, 2024.

• Repeal of Rules §9.4252 through §9.4266.

The adopted rules are divided into four divisions:

• Division 1 – General Rules: §9.4201 – §9.4213.
• Division 2 – Limited Binding Arbitration for Procedural Violations: §9.4220 – §9.4226.
• Division 3 – Regular Binding Arbitration of Appraisal Review Board Determinations: §9.4240 – §9.4247.
• Division 4 – Comptroller's Registry of Arbitrators: §9.4260 – §9.4265.

Action Items

Below is a list of action items for the second quarter of 2024. A full list of important property tax law deadlines for appraisal districts, taxing units and property owners is available on our Property Tax Laws Deadlines webpage.

• 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 – Electronic Appraisal Roll Submission (EARS) test file submissions due.

If the last day for any 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.