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 |
|
August
|
In counties with population 500,000 or less. Commissioners court to appoint election judges for county election precincts at August term.
|
TEX. ELEC. CODE §32.002.
|
|
August 1, or as soon as practicable
|
Certified appraisal roll, collection rate, debt taxes, etc., due to commissioners court from tax assessor-collector.
|
TEX. TAX CODE §26.04(b).
|
|
August 7, or as soon as practicable
|
Calculation of effective tax rate, roll-back rate, etc., required unless governed by simplified notice procedure in Local Gov’t Code 140.010 or Tex. Tax Code §26.052(c).
|
TEX. TAX CODE §26.04(e).
|
|
Not later than September 3
|
District and county attorneys’ 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. Code §§41.005(d), 311.014(b). Deadline extended.
|
|
Not later than September 3
|
District court order increasing salary, if any, of official district court reporter due to commissioners court for next budget year. Deadline extended.
|
TEX. GOV. CODE §52.051(c), 311.014(b).
|
|
Not later than September 3
|
Deadline to provide simplified notice of proposed property tax rate by publication or mail. Notice must also be posted on county website, if applicable. Notice must remain on website until tax is finally adopted. Deadline extended.
|
TEX. LOC. GOV’T. CODE §140.010, 311.014(b).
|
|
Before September 15
|
Deadline for appraisal district to finally approve budget.
|
TEX. TAX CODE §6.06(b).
|
|
Before September 30
|
Or the 60th day after the certified appraisal roll is received, whichever is later, is the deadline for adoption of the tax rate by commissioners court.
The vote on the order setting the tax rate (levy) must be separate from the vote adopting the budget, four members must be present, and at least 60% (three members) of the commissioners court must vote in favor of adopting the ordinance, resolution, or order.
The tax rate adopted (levied) may not exceed last year’s levy unless the commissioners court has held two public hearings on the proposed tax rate and otherwise complied with TEX. TAX CODE §26.06 and §26.065, if applicable.
|
TEX. TAX CODE §26.05(a). - TEX. TAX CODE §26.05(b). - TEX. TAX CODE §26.05(d).
|
|
September
|
In October Fiscal Year Counties, commissioners court may issue order designating day of week on which court will convene in a regular term.
|
TEX. LOC. GOV’T. CODE §81.005(a).
|
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 2019-20. 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 .