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
December, Calendar Fiscal Year Counties Order designating day of week on which court willconvene in a regular term. TEX. LOC. GOV'T CODE §81.005(a)
December 06 Deadline for county clerk to deliver an electronic report of precinct results to the Secretary of State TEX. ELEC. CODE §67.017
Before December 15 If drought conditions exist (determined by the Texas Forest Service), commissioners court may adopt order regulating the use of certain aerial fireworks. TEX. LOC. GOV’T. CODE §352.051(d)
Before December 15 Resolution determining vote for appraisal district directors due from commissioners court to Chief Appraiser. TEX. TAX CODE §6.03(k)
Before December 31 Results of appraisal district election due to commissioners court from Chief Appraiser. TEX TAX CODE §6.03(k)
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 District and County Attorneys must notify comptroller of their post office addresses as soon as practicable after their election and qualification. TEX. GOV. CODE §41.002.
January Commissioners Court may appoint seven residents to the county historical commission during January of odd-numbered years. TEX. LOC. GOV. CODE §§318.002-.003.
January 01 Effective date of valuation of property on tax rolls. TEX. TAX CODE §23.01
On or immediately after January 1 County Clerk to deliver to Secretary of State a certified statement regarding each person elected to a county or precinct office. TEX. GOV'T CODE §601.006(a)
January 1-15 Reconstitution of jury wheel. TEX. GOV'T CODE §62.001(h)
January 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(c), 254.093(c), and 254.095
January 30 Deadline for Road and Bridge/County Energy Transportation Reinvestment Zone expenditure report due to State Comptroller. TEX. TRANS. CODE §256.009

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 2017-18. 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 .