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 |
|
February 1
|
Unpaid property taxes become delinquent if not paid before February 1 of the year after the taxes are imposed.
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TEX. TAX CODE §§31.02(a).
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February 1 - Calendar Fiscal Year Counties
|
Fee basis officers required to file annual report with district court.
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TEX. LOC. GOV'T. CODE §§114.046(a).
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Before February 15
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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.
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TEX. LOC. GOV’T. CODE, §352.051(d)(1).
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|
All Counties
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First month commissioners court may make mandatory determination on whether the county election precincts comply with law and make boundary changes (some exceptions apply).
|
TEX. ELEC. CODE §42.031(a).
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|
Before March 31, 2017
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County clerk required to mail, or at the request of the filer send by electronic mail, a copy of financial disclosure form to the county judge, county commissioners and county attorney.
|
TEX. LOC. GOV’T. CODE §159.005.
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|
Counties with 100,000 or greater population.
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Appointed officers and those filling vacancies are to be mailed the form not later than the seventh day after the date of appointment.
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TEX. LOC. GOV’T. CODE §159.005(b).
|
|
Counties with 125,000 or more population.
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County clerk required to mail, or at the request of the filer send by electronic mail, a copy of financial disclosure form to the justice of the peace.
|
TEX. LOC. GOV’T. CODE §159.005.
|
|
Counties with 125,000 or more population.
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Appointed officers and those filling vacancies are to be mailed the form not later than the seventh day after the date of appointment.
|
TEX. LOC. GOV’T. CODE §159.005(b).
|
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 .