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 |
|
September - October Fiscal Year Counties
|
Order designating day of week on which court will convene in a regular term.
|
TEX. LOC. GOV'T. CODE §81.005(a).
|
|
No later than September 1
|
District Court order increasing salary if any of official district court reporter due to commissioners court for next budget year.
|
TEX. GOV'T. CODE §52.051(c).
|
|
Before September 15
|
Appraisal district board of directors must 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.
|
TEX. TAX CODE §26.05(a).
|
|
Before October 1
|
Deadline for commissioners court to set fees of the Sheriff and Constable to be effective January 1.
|
TEX. LOC. GOV'T. CODE §118.131(d).
|
|
By October 1 (Or as soon thereafter as practicable.)
|
Tax Assessor-Collector's deadline for mailing tax bills.
|
TEX. TAX CODE §31.01(a).
|
|
October 4-26
|
Period during which County Judge to
give notice of General Election by publication. A copy of the notice must also be posted on the county's website. Deadline extended.
|
TEX. ELEC. CODE §4.003 (a). TEX. ELEC. CODE §1.006.
|
|
October 5 - 5:00 p.m.
|
Deadline for opposed candidates in general election to file first pre-election report of political contributions and expenditures. Deadline extended. Actual receipt by deadline required.
|
TEX. ELEC. CODE §§254.064 1.006.
|
|
By October 14
|
Deadline for the County Judge to post notice of General Election.
|
TEX. ELEC. CODE § 4.003(b).
|
|
Before October 15
|
Nominations for appraisal district directors due.
|
TEX. TAX CODE §6.03(g).
|
|
October 15
|
Deadline for commissioners court to provide written notice of the fees of Sheriff and Constable (or changes) to the comptroller of public accounts.
|
TEX. LOC. GOV’T. CODE §118.131(f).
|
|
October 19
|
First day of early voting by personal appearance for the General Election.
|
TEX. ELEC. CODE § 85.001(a); 85.001(c).
|
|
October 19
|
Deadline for County Judge to deliver written notice of election to presiding election judges.
|
TEX. ELEC. CODE § 4.007.
|
|
October 26 - 5:00 p.m.
|
Deadline for opposed candidates in general election to file second pre-election report of political contributions and expenditures. Actual receipt by deadline required.
|
TEX. ELEC. CODE §254.064.
|
|
Before October 30
|
Ballots for directors of appraisal district due to County Judge.
|
TEX. TAX CODE §6.03(j).
|
|
October 30
|
Last day of early voting by personal appearance for the General Election.
|
TEX. ELEC. CODE §85.001.
|
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 .