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 - Counties with population greater than 5,000 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 20 If by this date the appraisal review board for a district has not approved appraisal records for the district as required under Section 41.12 chief appraiser shall not later than July 25 prepare and certify an estimate of taxable value of property in the taxing unit to each taxing unit's assessor. TEX. TAX CODE §26.01(a-1).
By July 25 Certified appraisal roll due to Tax Assessor-Collector from the appraisal district. TEX. TAX CODE §26.01(a).
August - Counties with population of 500,000 or less Commissioners Court to appoint election judges for county election precincts at August term. TEX. ELEC. CODE §32.002(a).
August 1 - By this date or as soon thereafter as possible Certified appraisal roll estimated collection rate debt taxes etc. due to commissioners court from Tax Assessor-Collector. TEX. TAX CODE §26.04(b).
August 7 Calculation and posting on county Internet website of tax rate voter-approval rate etc. required unless governed by simplified notice procedure. TEX. TAX. CODE §26.052(c) OR LOCAL GOV'T CODE 140.010. TEX. TAX CODE §26.04(e).
August 17 Deadline for County Judge to order General Election. TEX. ELEC. CODE §3.005.
August 31 District and County Attorneysí deadline to file with comptroller of public accounts or county treasurer as applicable a sworn account of all monies received during preceding year. TEX. GOV'T. CODE §41.005(d).

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 .