Texas Property Tax Filing Changes Scheduled to Go into Effect in 2018; New Appeal Procedures Already Effective

November 2017

Summary

The 85th Texas Legislature passed two bills earlier this year that directly affect property taxpayers and professionals.  House Bill 2228 was signed by the Texas Governor on June 1, 2017, and makes a number of changes to Texas property tax filing deadlines.  House Bill 455, signed by the governor on May 23, 2017, makes a change to Texas property tax appeal procedures.
 

Details

H.B. 2228: Texas Property Tax Filing Deadline changes 
House Bill 2228 amends Tex. Tax Code §§ 11.4391, 22.23, and 41.44 and makes a number of changes to the Texas property tax filing deadlines.  The changes are effective January 1, 2018, and the following changes to filing deadlines have been enacted:
  • Renditions and property reports in appraisal districts allowing Freeport exemptions are now due April 1, not April 15.
  • The Freeport Exemption application deadline was changed to April 1 from April 30. The Extension to file for a Freeport Exemption was changed to May 1 with an additional discretionary extension of 15 days based on good cause with approval from the chief appraiser. A written request for an extension continues to be a requirement. Owners of property regulated by the Texas Public Utility Commission, the Texas Railroad Commission, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission are required to file renditions and property reports by April 30, with a 15-day extension allowed for good cause. The Late Application for Freeport Exemption was changed to June 15.  Previously, such a Late Application was required prior to the date that the ARB approves the records. The Interstate Allocation Application deadline was changed to March 31 from April 30.  The extension deadline was reduced from 60 days to 30 days. For property not listed on a prior year’s appraisal roll, the allocation application deadline is now the 30th day after receipt of the value notice. The Protest deadline was changed to May 15, from May 31, or 30 days after delivery of the notice of deficiency, whichever is later.
These filing deadline changes are effective January 1, 2018.
 
H.B. 455: Conference call allowed for ARB hearings 
Effective September 1, 2017, if a property owner gives notice to the appraisal district at least 10 days prior to a hearing date and evidence is properly submitted by affidavit, then the ARB must provide a telephone number for the owner/agent to call in order to hold the hearing. This does not prevent the owner/agent from appearing in person, and in the event of a no-show, the affidavit evidence is submitted as an appearance. A conference call ARB hearing is also permitted by agreement of the board and the property owner.
The board is responsible for holding the call in a location with equipment allowing each member and other parties to the protest who are present to hear the property owner offer argument. The property owner is responsible for providing the same to any other person that the property owner invites to participate in the hearing.
 

BDO Insights

  • Professionals and taxpayers should make note that Texas property tax filing deadlines have changed beginning in 2018 and adjust their data requests and scheduling to account for the new deadlines.
  • In addition to the initial filing deadline changes, the protest and appeal deadline also occurs earlier in the calendar.
 

For more information on matters discussed above, please contact one of the following practice leaders:
 
Dorothy Radicevich
Principal
  Jeff Shamma
Managing Director

 
David Ryan
Managing Director