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
January 1 Effective date of valuation of property on tax rolls. TEX. TAX CODE §23.01
January Term in which Commissioners Court may designate a new site at which terms are to be held during that calendar year. Seven days notice is required. TEX. LOC. GOV'T. CODE §81.005(d).
January Month voter registrar to begin mailing confirmation notices to voters whose names appear on the suspense list. Notices must be mailed no later than March 1. TEX. ELEC. CODE §14.023.
January 1-15 Reconstitution of jury wheel. TEX. GOV'T. CODE §62.001.
January 15 - 5:00 p.m. Deadline for semi-annual report of political contributions and expenditures by candidates and certain office holders. If delivered by mail or carrier cancellation or receipt mark before the deadline is proof of timeliness of filing. TEX. ELEC. CODE §§254.063(c) and 254.093(c) and 254.095.
No later than January 30 Deadline for Road and Bridge / County Energy Transportation Reinvestment Zone expenditure report due to State Comptroller. TEX. TRANS. CODE §256.009.
February 1 Unpaid property taxes become delinquent if not paid before February 1 of the year after taxes are imposed. TEX. TAX CODE §41.02(a)
February 1 - Calendar Fiscal Year Counties Fee basis officers required to file annual report with district court. TEX. LOC. GOV’T. CODE §114.046(a).
February 3 - 5:00 p.m. Deadline for opposed candidates in general primary election to file first pre- election report of political contributions and expenditures. Actual receipt by deadline required. Deadline extended. TEX. ELEC. CODE §254.064. TEX. ELEC. CODE §1.006.
February 24 - 5:00 p.m. Deadline for opposed candidates in general primary election to file second pre-election report of political contributions and expenditures. Actual receipt by deadline required. TEX. ELEC. CODE §§254.064 254.037(a).
February 28 Last day of early voting by personal appearance for general primary election. TEX. ELEC. CODE §85.001.

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 .