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 the May issue of Fiscal Notes, my office takes a closer look at the wildfires that led to a disaster declaration in 60 Texas Panhandle counties. We examine the damaging impact the wildfires will continue to have on residents and local economies and highlight the steps my office took to provide tax relief to property owners and businesses.

The Texas A&M AgriLife Extension Service placed fire-related agricultural losses in the Panhandle at approximately $123 million, while the Texas House Investigative Committee on the Panhandle Wildfires estimated $27 million in lost cattle. Beyond crop and cattle losses, the wildfires produced an adverse ripple effect on the Panhandle’s economy and adjacent economic sectors. According to the House committee report, additional losses beyond crops and cattle could top $1 billion.

In an effort to provide tax relief during and after the wildfires, my office waived the bond requirements for distributors and importers for licenses issued to provide fuel in Texas to those responding to the wildfires in the affected counties, in addition to providing other assistance.

Summer in Texas signals the start of the property tax rate adoption process. This process is guided by a concept in the Texas Constitution known as truth-in-taxation (TNT). The Property Tax Assistance Division (PTAD) subject matter experts worked with industry professionals to develop and publish comprehensive TNT information, and in June released new and revised webpages and forms.

PTAD is actively working on School District Property Value Study (SDPVS) protests to develop the final 2023 school district taxable values for certification to the commissioner of education, appraising property for the 2024 SDPVS, reviewing appraisal districts for the 2024 Methods and Assistance Program (MAP) reviews, as well as preparing for the 2024 arbitration season and the 2025 legislative session. The work in PTAD never slows!

Electronic Appraisal Roll Submission (EARS)

Appraisal districts with fewer than 200,000 taxable parcels but more than 10,000 taxable parcels, excluding Category G parcels, must submit certified appraisal rolls by Aug. 1, 2024; the remainder are due by Sept. 1, 2024. Appraisal districts should use Category D parcels, not acres, to determine the number of parcels.

EARS requires appraisal districts to provide appraisal roll information in a standard electronic format, accompanied by a signed Form 50-792, Electronic Appraisal Roll Submission Media Information Form (MIF) (PDF) and computer-generated certified recaps (grand totals) for each taxing unit that collects property tax that include:

• category values;
• exemptions totals; and
• the agricultural valuation breakdown with the prior land-use classes for wildlife and timber-in-transition and soil/timber type classes for timber in production and timber at restricted use.

Appraisal districts must submit all information through the secured EARS file transfer protocol (FTP) site and promptly notify PTAD of the submission by emailing ptad.ears@cpa.texas.gov.

PTAD rejects EARS files with material discrepancies greater than 2 percent and with incomplete submissions. PTAD considers submissions to be incomplete and untimely if they are missing the necessary recap(s), taxing unit(s), MIF and/or EARS (AJR, AUD and TU2) data files. Submission information and guidance are available in the EARS section of PTAD's Data Submission Requirements webpage or the EARS Manual (PDF) . A video of PTAD's 2024 Changes to EARS will be available July 15, 2024.

Electronic Property Transaction Submission (EPTS)

The EPTS deadline for all appraisal districts is Aug. 1, 2024.

Appraisal districts must submit all property transaction records in their possession, including split school districts, using the record layout and date range specified in the EPTS Manual (PDF) along with a signed Form 50-793, Electronic Property Transaction Submission Media Information and Certification Form (PDF) .

Appraisal districts can send EPTS files via email or the secured EPTS FTP site. This site requires a registered user and software that supports SFTP protocol for file transfers. Submission information and guidance are available in the EPTS section of PTAD's Data Submission Requirements webpage and the EPTS Manual (PDF) .

SDPVS Required Forms

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. Tax Code Section 5.09(a-1)(1) authorizes PTAD to prescribe the format and deadlines for the submission of this data. PTAD's EARS Manual (PDF) offers additional information on this process.

Appraisal districts must submit the following SDPVS required forms, and the required backup documentation specified on each form, by Oct. 15, 2024:

• Form 50-253, Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly/Disabled (PDF);
• Form 50-755, Report on Value Lost Because of School District Participation in Tax Increment Financing (TIF) (PDF);
• Form 50-767, Report on Value Lost Because of Value Limitations Under Tax Code Chapter 313 (PDF) (PDF);
• Form 50-851, Report on Value Lost Because of Deferred Tax Collections Under Tax Code Sections 33.06 and 33.065 (PDF); and
• Form 50-897-b, Data Collection for Limitation on Homesteads of Elderly and Disabled or Deferred Taxes (XLSX).

Indicate N/A on any form that does not apply or provide a statement identifying the form and why it is no longer required. Do not send blank or incomplete forms. The forms may be emailed to ptad.ears@cpa.texas.gov.

Failure to provide completed and signed SDPVS forms and/or required information by the deadline may impact a school district's state funding and the appraisal district's MAP review.

2024 Tax Rate Information

Tax Code Section 5.091 requires appraisal districts to report the total tax rate imposed by each taxing unit within their jurisdiction to the Texas Comptroller of Public Accounts.

Appraisal districts must provide the information by using Form 50-886-a, Tax Rate Submission Spreadsheet (XLSX), as detailed in the EARS Manual (PDF) .

The appraisal district must provide the adopted tax rates by Oct. 15, 2024, indicating those taxing units with pending tax rate elections by placing a Y in the appropriate column of Form 50-886-a. Appraisal districts must submit a subsequent post-election spreadsheet with the final tax rates by Nov. 15, 2024.

Property Tax Arbitration System

The online Property Tax Arbitration System (PTAS) is now live for arbitrators and filers. PTAD will load appraisal districts into PTAS and send additional information in the coming weeks. Visit PTAS to find more information and register and file for limited binding arbitration (LBA) or regular binding arbitration (RBA).

The PTAS Filers User Guide (PDF) is now available and provides detailed information about using the new system for property owners and agents.

A PTAS Arbitrator User Guide (PDF) and PTAS Appraisal District User Guide (PDF) are also available.

For questions or additional information, contact the Arbitration Team at ptad.arbitration@cpa.texas.gov or 800-252-9121 (press 2).

Appealing Appraisal Review Board (ARB) Determinations

A property owner dissatisfied with an ARB’s decision has the right to appeal in one of three ways, depending on the facts and property type:

• A property owner may appeal through RBA if the property is valued at $5 million or less, or if it is a residence homestead (regardless of value). Visit PTAD’s RBA webpage for information regarding filing an RBA request with the appraisal district.
• A property owner may appeal ARB orders for real or personal properties with values of more than $1 million to the State Office of Administrative Hearings (SOAH). More information regarding filing a SOAH appeal is located on SOAH's website.
• A property owner may appeal an ARB decision to the state district court in which the property is located.

Limited Binding Arbitration (LBA)

Tax Code Section 41A.05 allows a property owner to file an LBA request to compel the chief appraiser or ARB chair to comply with certain procedural requirements related to ARB protests.

To be eligible to file an LBA request, a property owner must have filed a protest on the property and meet specific notification and filing requirements. More information on how to file an LBA request, including filing requirements and deadlines, is available on PTAD’s LBA webpage.

Farm and Ranch Survey

The Texas Farm and Ranch Survey (FARS) for the 2024 SDPVS will be available online this September. PTAD also sends the FARS by mail to agricultural appraisal advisory board members. The survey requests 2023 data.

PTAD calculates open-space land values annually for SDPVS purposes for all counties. Input from chief appraisers, agricultural appraisal advisory board members, agricultural extension office personnel and other individuals involved in agriculture is important, as PTAD calculates typical farm and ranch income and expenses for use in the SDPVS. Information provided increases the accuracy of the SDPVS, which results in more equitable state funding of school districts.

PTAD also publishes the Farm and Ranch Survey Instructional Guide (PDF) that provides information to assist individuals in completing the FARS.

Local Government Relief

A city adjacent to a U.S. military installation, or a county in which a U.S. military installation is wholly or partly located, may be entitled to a disabled veteran assistance payment from the state under Local Government Code Section 140.011. The city or county must be a qualified local government for a fiscal year to receive a payment.

The Comptroller's office made payments totaling $9.5 million to qualified cities and counties in fiscal 2024. A breakdown of requested reimbursement amounts and the amounts paid to each entity is available on PTAD's Local Government Relief webpage.

Property Taxes in Disaster Areas

The governor recently issued weather-related disaster declarations for the following counties:

• April 30, 2024 – Baylor, Chambers, Dickens, Ellis, Freestone, Galveston, Grimes, Harris, Haskell, Hill, Hood, Hunt, Kaufman, Knox, Leon, Liberty, Limestone, Madison, McLennan, Montgomery, Navarro, Polk, San Jacinto, Somervell, Tarrant, Trinity, Tyler, Walker and Wichita;
• May 2, 2024 – Anderson, Angelina, Austin, Bandera, Bastrop, Bell, Bexar, Blanco, Bosque, Brazos, Burleson, Burnet, Caldwell, Cherokee, Colorado, Comal, Coryell, DeWitt, Falls, Fayette, Gillespie, Gonzales, Gregg, Guadalupe, Hamilton, Hardin, Hays, Henderson, Houston, Jasper, Jefferson, Johnson, Karnes, Kendall, Kerr, Kimble, Lampasas, Lavaca, Lee, Llano, Mason, Medina, Milam, Nacogdoches, Newton, Orange, Panola, Robertson, Rusk, Sabine, San Augustine, Shelby, Smith, Travis, Van Zandt, Waller, Washington, Williamson and Wilson;
• May 7, 2024 – Clay, Coleman, Eastland and Mills;
• May 15, 2024 – Brown, Concho, McCulloch, Menard, San Saba and Sutton;
• May 20, 2024 – Calhoun, Delta, Jones and Lamar;
• May 26, 2024 – Denton, Montague, Cooke and Collin;
• May 30, 2024 – Dallas, Fannin, Hockley, Lynn and Rockwall;
• June 5, 2024 – Bailey, Bowie, Cass, Midland, Red River and Terrell;
• June 13, 2024 – Hopkins and Titus;
• June 19, 2024 – Aransas, Atascosa, Bandera, Bee, Bexar, Brazoria, Brooks, Calhoun, Cameron, Chambers, DeWitt, Dimmit, Duval, Edwards, Fort Bend, Frio, Galveston, Goliad, Gonzales, Harris, Hidalgo, Jackson, Jefferson, Jim Hogg, Jim Wells, Karnes, Kenedy, Kinney, Kleberg, La Salle, Lavaca, Live Oak, Matagorda, Maverick, McMullen, Medina, Nueces, Orange, Real, Refugio, San Patricio, Starr, Uvalde, Val Verde, Victoria, Webb, Wharton, Willacy, Wilson, Zapata and Zavala;
• June 28, 2024 – Cochran, Coke, Morris, Rains, Sterling and Wharton; and
• July 5, 2024 – Aransas, Atascosa, Bee, Bexar, Brooks, Calhoun, Cameron, DeWitt, Dimmit, Duval, Frio, Goliad, Gonzales, Hidalgo, Jackson, Jim Hogg, Jim Wells, Karnes, Kenedy, Kinney, Kleberg, LaSalle, Lavaca, Live Oak, Matagorda, Maverick, McMullen, Medina, Nueces, Refugio, San Patricio, Starr, Uvalde, Victoria, Webb, Wharton, Willacy, Wilson, Zapata and Zavala.

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 PTAD’s Property Tax Forms webpage.

You can find more information on statutory relief for property owners in disaster areas on PTAD’s Property Taxes in Disaster Areas and During Droughts webpage.

Proposed Rules

The following property tax administration rules were published in the Texas Register on June 21, 2024, and the 30-day comment period ends July 21, 2024.

• §9.4223 Dismissal for Lack of Jurisdiction
• §9.4244 Dismissals for Lack of Jurisdiction

Comments on rule proposals may be submitted to Property Tax Assistance Division Director Shannon Murphy by mail to P.O. Box 13528, Austin, Texas, 78711-3528, or to ptad.rulecomments@cpa.texas.gov.

Reappraisal Plans

Appraisal district boards of directors should develop and adopt reappraisal plans no later than Sept. 15, 2024. Boards must distribute copies of the approved plan to the governing body of each taxing unit participating in the appraisal district, and to the Comptroller's office, within 60 days of the approval date. You may email the Comptroller's copy to ptad.communications
@cpa.texas.gov.

Action Items

Below is a list of action items for the third quarter of 2024. You can find a full list of important property tax law deadlines for appraisal districts, taxing units and property owners on PTAD's website.

• Aug. 1 – Oil and gas submissions due.
• Aug. 1 – EARS due for any appraisal district with fewer than 200,000 taxable parcels but more than 10,000 parcels (excluding Category G).
• Aug. 1 – EPTS due for all appraisal districts.
• Sept. 1 – Utility data report due.
• Sept. 1 – EARS due for any appraisal district with fewer than 10,000 or more than 200,000 taxable parcels (excluding Category G).
• Sept. 15 – Reappraisal plans due.