PROPERTY TAX 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. Sec. 32.01 states that on January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties and interest...The lien exists in favor of each taxing unit having power to tax the property.
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).
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.
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.
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.
This is the last day to make 2nd payment on a quarter payment plan.
This is the last day to file a homestead exemption application at the Grayson Central Appraisal District in the year for which you are requesting an exemption. This is also the last day to file a protest with the ARB (or 30 days after a notice of appraised value was mailed to you, whichever is later).
This is the last day to make the 3rd payment on a quarter payment plan.
All delinquent accounts for the current year are turned over to the tax attorneys for collection. A collection penalty of 15% of the total unpaid balance is added to the current delinquent accounts.
The Chief Appraiser certifies the appraisal roll to the taxing units
This is the last day to make final payment on a quarter payment plan.
This is the last day for taxing units to set the tax rate.
All tax rates must be set by taxing units.
The current collection period begins. Tax Bills are mailed on or as soon as possible thereafter this date, throughout the county to real and personal property owners.