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 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).
April	By April 1 or as soon thereafter as practicable the chief appraiser is to mail written notice to certain single-family residence property owners of appraised value of property.	TEX. TAX CODE §§25.19(a).
April	Last 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).
Before April 25 - Counties not more than 100 miles from the Texas-Mexico border	If drought conditions exist (determined by the Texas Forest Service), commissioners court in counties located not more than 100 miles from Texas-Mexico border may adopt an order regulating the use of certain fireworks for the Cinco de Mayo fireworks season.	TEX. LOC. GOV’T. CODE, §352.051; TEX. OCCUPATIONS CODE §2154.202(g).
Not later than April 30	Not later than April 30, chief appraiser provides an estimate of taxable value in the county to the tax assessor collector, unless county elects not to receive the estimate.	TEX. TAX CODE §§26.01(e) & (f).
Not later than April 30, 5:00 p.m.	Judge of a statutory county court or statutory probate court is required to file a verified financial statement with county clerk or Texas Ethics Commission.	TEX. LOC. GOV’T. CODE §§159.051, 159.052, 159.053.
Before May 1	Deadline for commissioners court to order county election precinct boundary changes to comply with its March or April determination.	TEX. ELEC. CODE §42.031(a).
May 1 - By this date or as soon thereafter as possible	Chief appraiser to mail written notice of appraised values to property owners of property for which a notice was not required to be provided in April.	TEX. TAX CODE §25.19(a).
May 4	Uniform Election Date.	TEX. ELEC. CODE §41.001.
Before May 15	Voter registrar to submit to secretary of state a statement of registration information for previous voting year.	TEX. ELEC. CODE §19.001.
Before May 15	If drought conditions exist (determined by the Texas Forest Service), Commissioners Court may adopt an order regulating the use of certain fireworks for the Memorial Day fireworks season.	TEX. LOC. GOV’T. Code, §352.051(d)(1).

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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 .