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Texas Property Tax Updates

Updated december 2019

Coming Up on a New Year

The property tax calendar always seems to have something going on in Texas. In January of each new year, there are two important dates related to property tax. They are January 1st and January 31st.

January 1st is an important property tax date in Texas, primarily, because it is the lien date. The lien date is the date of valuation in Texas and it is the date when an automatic tax lien attaches to all the property in Texas. When an owner protests the market value of their property, they use January 1 as the date of valuation. The fact that the lien attaches automatically means if the taxes are not paid, the government doesn’t have to establish a lien, they enforce the lien automatically in place. This relates to the other important January deadline.

January 31st is an important day on the property tax calendar for a few reasons. It is the last day to pay property taxes for the previous year. Even if the owner has file a lawsuit, they must pay, at least, the uncontested amount of property taxes by this date. If they fail to do so, penalties and interest will start to accrue on the taxes owed and if the owner filed a lawsuit, the court will cease to have jurisdiction said lawsuit. Another reason this day is important, is because it is the last day to file a late protest.

There are a few enumerated reasons that allow a taxpayer to file a late protest. They include “clerical error,” “multiple appraisals,” “incorrect ownership,” “does not exist in the form and location stated on the roll,” or “the property is valued at 1/3 or more over market value.” If the property qualifies under one of these late protest categories, and has not gone through the regular property tax protest, the protest will be heard late.    

Greg Hart, Esq., CMI
Popp Hutcheson, PLLC
American Property Tax Counsel (APTC)

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