There are numerous important dates and deadlines during the tax year. Many, such as the January 1 assessment date, is 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 a notice of appraised value is mailed to the property owner). Each calendar entry is supported by a reference or references pertinent to the Texas Property Tax Code or Education Code Section(s).
* Date extended to the next business day. Quarter Payments: Any late quarter-payment incurs a penalty of 6% for the first month plus 1% interest per month until paid in full. Please Note: Taxpayers can still join the Quarter Payment Plan in February, but with a 7% late fee.
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.