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.