Texas

Assessments
Assessment Date: Jan. 1 of the current year
Personal Property Assessment Ratio: 100%
Real Estate Assessment Ratio: 100%

Renditions
Personal Property Return Deadline: April 15
Exemptions: Freeport, Abatement (some sites eligible based on requirements)
Real Estate Return Deadline: April 15
Requirements: An opinion of value and/or historical cost and year of acquisition

Appeals
Reappraisal Cycle: Annually
Appeal Period: May 1 through May 31
Appeal Deadline: Within 30 days of notice date

Audits
The state does not audit personal property.

Tax Bills
Personal Property Due Date: Jan. 31 of the following year
Number of Payments: Various
Real Estate Due Date: Jan. 31 of the following year
Number of Payments: Various
Period Covered: Jan. 1 through Dec. 31 of the current year

 
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