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
Before April 1 If drought conditions exist (as determined by the Texas Forest Service) Commissioners Court may adopt an order regulating the use of certain fireworks for the San Jacinto fireworks season. TEX. LOC. GOV'T. CODE §352.051(d)(2).
Not later than April 30 County Judicial Officers (Judges of statutory county courts and statutory probate courts) are required to file a financial statement with county clerk or Texas Ethics Commission. The county clerk may design a form or require use of the Ethics Commission form and shall make the forms available to county judicial officers before the 30th day before the deadline for the county judicial officers to file the form. Failure to file is a Class B misdemeanor. TEX. LOC. GOV'T. CODE §159.052 and 159.054 and 159.056.
Before April 25 - Counties not more than 100 miles from the Texas-Mexico border If drought conditions exist (determined by the Texas Forest Service) Commissioners Court in counties located not more than 100 miles from Texas-Mexico border may adopt an order regulating the use of certain fireworks for the Cinco de Mayo fireworks season. TEX. LOC. GOV'T. CODE §352.051; TEX. OCCUPATIONS CODE §2154.202(g).
April 30 Deadline for commissioners court to order county election precinct boundary changes to comply with its March or April determination. TEX. ELEC. CODE §42.031.
Not later than April 30 Judge of a statutory county court or statutory probate court is required to file a financial statement with county clerk or Texas Ethics Commission. TEX. LOC. GOV'T. CODE §159.052.
Not later than April 30 The Chief Appraiser shall prepare and certify to the tax assessor for each county municipality and school district in the appraisal district an estimate of the taxable value of property in that taxing unit unless a county or municipality elects not to receive the estimate. TEX. TAX. CODE §26.01(e) and (f).
Not later than April 30 - 5:00 p.m. - Counties with 100,000 or more population. The County Judge County Commissioners and County Attorney are required to file a financial statement with County Clerk in the county in which the person resides. Failure to file is a Class B misdemeanor. A $1000 civil penalty may also be assessed. If delivered by mail or carrier cancellation or receipt mark before the deadline is proof of timeliness of filing. TEX. LOC. GOV'T. CODE §159.001 and 159.003 and 159.004(a). LOC. GOV'T. CODE §159.008(b). TEX. LOC. GOV'T. CODE §159.010(c).
Not later than April 30 - 5:00 p.m. - Counties with 125,000 or more population. The Justices of the Peace are required to file a financial statement with County Clerk in the county in which the person resides. Failure to file is a Class B misdemeanor. A $1000 civil penalty may also be assessed. If delivered by mail or carrier cancellation or receipt mark before the deadline is proof of timeliness of filing. TEX. LOC. GOV'T. CODE §159.001 and 159.003 and 159.004(a). TEX. LOC. GOV'T. CODE §159.008(b).TEX. LOC. GOV'T. CODE §159.010(c).
May 1 - By this date or as soon thereafter as possible Chief appraiser to mail written notice of appraised values to property owners of property for which a notice was not required to be provided in April. TEX. TAX CODE §25.19(a).
May 2 Uniform Election Date. TEX. ELEC. CODE §41.001.
Before May 15 Voter Registrar to submit to Secretary of State a statement of registration information for previous voting year. TEX. ELEC. CODE §19.001.
Before May 15 If drought conditions exist (as determined by the Texas Forest Service) Commissioners Court may adopt an order regulating the use of certain fireworks for the Memorial Day fireworks season. TEX. LOC. GOV'T. CODE §352.051(d)(1).
May 18 First day of early voting by personal appearance for the Runoff Primary Election. TEX. ELEC. CODE §85.001.
May 18 5:00 p.m. Deadline for certain candidates in the primary runoff election to file pre-election report of political contributions and expenditures. Actual receipt by the deadline required. TEX. ELEC. CODE §§254.064 254.037(a).
May 22 Last day of early voting by personal appearance for runoff primary election. TEX ELEC. CODE §85.001.
May 26 Runoff Primary Election Day. TEX.ELEC. CODE §41.007(b).


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 2020-21. This planning calendar is designed to aid officials as they develop their own localized calendar for their county.

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 .