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 February 1 Unpaid property taxes become delinquent if not paid before February 1 of the year after taxes are imposed. TEX. TAX CODE §31.02(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 14 Counties with population of 100,000 or more. Deadline extended.
Deadline for candidates for county judge, county commissioner, and county attorney to file personal financial statements.
TEX. LOC. GOV’T. CODE §159.004
February 14 Counties with population of 125,000 or more. Deadline extended
Deadline for candidates for justice of the peace to file personal financial statement.
TEX. LOC. GOV’T. CODE §159.004
Before February 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 Texas Independence Day fireworks season. TEX. LOC. GOV’T. CODE §352.051(d)(1)
February 14 First day of early voting by personal appearance for general primary election. TEX. ELEC. CODE §85.001
February 22, 5 p.m. Deadline extended. Actual receipt by deadline required.
Deadline for opposed candidates in general primary election to file second pre-election report of political contributions and expenditures.
TEX. ELEC. CODE §§254.037(A), 254.064
February 25 Last day of early voting by personal appearance for general primary election. TEX. ELEC. CODE §85.001
March First month commissioners court may make determination on whether the county election precincts comply with law and make boundary changes (some exceptions apply). TEX. ELEC. CODE §42.031(A)
March 1 General primary election. TEX ELEC. CODE §41.007(A)
Before March 31 Counties with population of 100,000 or more.
County clerk required to mail, or at the request of the filer send by electronic mail, the financial disclosure form to the county judge, county commissioners and county attorney who are not candidates in the general primary election.
TEX. LOC. GOV’T. CODE §159.005
Before March 31 Counties with 125,000 or more population.
County clerk required to mail, or at the request of the filer send by electronic mail, the financial disclosure form to the justices of the peace who are not candidates in the general primary election.
TEX. LOC. GOV’T. CODE §159.005
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)


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 2021-22. 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 .