Legal Calendar

Below is a calendar including notice of upcoming legal deadlines. The full text of Texas Statutes are located on the Texas Legislature's website.

Deadline Description Citation
July In counties with a population over 500,000. Commissioners court to appoint election judges for county election precincts at July term. TEX. ELEC. CODE §32.002.
July 15 - 5:00 p.m. Deadline for semi-annual report of political contributions and expenditures by candidates and certain officeholders. If delivered by mail or carrier, cancellation or receipt mark before the deadline is proof of timeliness of filing. TEX. ELEC. CODE §§ 254.063(b), 254.093(b), and 254.095.
July 25 Certified appraisal roll due to tax assessor-collector from the appraisal district. TEX. TAX CODE §§26.01(a).
August In counties with population 500,000 or less. Commissioners court to appoint election judges for county election precincts at August term. TEX. ELEC. CODE §32.002.
August 1, or as soon as practicable Certified appraisal roll, collection rate, debt taxes, etc., due to commissioners court from tax assessor-collector. TEX. TAX CODE §26.04(b).
August 7, or as soon as practicable Calculation of effective tax rate, roll-back rate, etc., required unless governed by simplified notice procedure in Local Gov’t Code 140.010 or Tex. Tax Code §26.052(c). TEX. TAX CODE §26.04(e).


Monthly Reports

The following is a partial list of required monthly reports:

  • Monthly report of expenses by officer compensated on a salary basis in counties of 190,000 or less. TEX. LOC. GOV'T. CODE §154.024.
  • Monthly report of fees, commissions, and other compensation collected and salaries paid by district, county, or precinct officers in counties of more than 190,000 population. (On or before the fifth day of each month). TEX. LOC. GOV’T. CODE §154.044.
  • County Clerk’s report of fines and jury fees to Judge for approval and filing in minutes. TEX. GOV. CODE §51.402.
  • County Auditor’s report. TEX. LOC. GOV’T. Code §§114.024 and 114.025. For populations over 225,000 see TEX. LOC. GOV’T. CODE §114.023.
  • County Treasurer’s report. TEX. LOC. GOV’T. Code §114.026(c). The report must be examined by the County Auditor and cancelled warrants must be verified. TEX. LOC. GOV’T. Code §115.002(c).
  • County Treasurer to report to the County Clerk at the end of each month, a claims report that shows the total amount of claims registered by the Treasurer during the month. TEX. LOC. GOV’T. Code §114.061.
  • Voter Registrar to request from Postal Service any available information indicating address reclassifications affecting registered voters. TEX. ELEC. CODE §15.022(b).

Budget and Tax Planning Calendar

To assist counties in the budget and tax rate adoption process, the Texas Association of Counties has prepared a Budget and Tax Rate Planning Calendar for 2019-20. This planning calendar is designed to aid officials as they develop their own localized calendar for their county. This is based on a fiscal year beginning Oct. 1, and takes into account the new simplified tax rate notice prescribed by Section 140.010 of the Local Government Code.

Remember that “one size does not fit all” and some statutes can be subject to interpretation. It’s a good idea to consult with your county attorney to review how this planning calendar applies in your county.

Another helpful link to information regarding the tax rate adoption process, including suggested tax rate notice forms to be used is on the Comptroller’s website.

For questions, please contact TAC's Toll-Free Helpline (888) ASK-TAC4 or (888) 275-8224 .