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Real & Personal Property Calendar
There are numerous important dates and deadlines during the tax
year. Many, such as the January 1 assessment date, are specifically
stated in the Texas Property Tax Code.
Others, such as a property owner's deadline to file a notice of
protest, may depend on the date the chief appraiser performs an action
(in this case, the date he mails a notice of appraised value to the
property owner).
A reference or references pertinent to the property Tax Code or
education Code section(s) supports each calendar entry.
Remember: if the last day to perform an action falls on a Saturday,
Sunday or a legal holiday, Property Tax Code Section 1.06 designates
the next regular business day as the deadline.
Below find a list of important dates and deadlines that affect the
Bandera County Tax Office.
IMPORTANT
DATES IN THE TAX CALENDAR
January 1
A tax lien attaches to all taxable property on this date to secure
payment of taxes imposed for the year. This lien is automatically
extinguished by payment in full. Property is taxed on the status as
of this date; for example, if a business closes after this date it
will not be taxed until the next year. Any new exemption for the year
should be claimed at Central Appraisal District.
January 31
This is the last day to pay taxes before delinquency. The first
payment on quarter payment plans for over sixty-five and disability
homestead accounts is due on or before this date.
February 1
Penalty and interest charges begin to accrue on taxes for the
preceding year. Penalty begins at 6% and increases monthly to a
maximum of 12% in July. Interest begins to accrue at the rate of 1%
per month until the account is paid in full.
March 31
This is the last day to make 2nd payment on a quarter
payment plan.
April 30
This is the last day to file an exemption application at Central
Appraisal District.
May 31
This is the last day to make 3rd payment on a quarter
payment plan. This is the last day to file a protest with Central
Appraisal District for the current year.
June 30
This is the last day to make the 2nd payment on the
split payment option.
July 1
All delinquent accounts for the current year are turned over to
the tax attorneys for collection. A collection penalty of 18% of the
total unpaid balance is added to the current delinquent accounts.
July 25
The Chief Appraiser certifies the appraisal roll to the taxing
units
July 31
This is the last day to make final payment on a quarter payment
plan.
September 25
This is the last day for taxing units to set the tax rate without
a separate mailing.
September 30
Taxing units must set all tax rates.
October 1
The current collection period begins.
November 30
This is the last day to make the first payment on the split
payment option. |
