Many of you have questions about the impact of the COVID-19 virus on the Texas property tax system. The situation is fluid and changing, but here is what we know at this time.
• Except as noted below, all deadlines remain in place. This includes:
• The personal property rendition deadline of April 15th,
• The exemption application deadline of April 30th, and
• The protest deadline of May 15th.
• Harris & Travis CADs have granted an automatic extension of the business personal property rendition deadline from April 15th to May 15th.
• Dallas CAD has extended the Freeport Exemption application filing deadline to June 15th.
• Several counties are considering proposals to freeze property values at the 2019 values. No decisions have been made at this time (other than Travis, which pre-COVID-19, announced a freeze of residential values).
• The disaster declaration allows cities and counties to increase their tax rates above the 3.5% limit to 8%.
• An increasing number of appraisal districts are closing their offices to the public.
• The Dallas County Tax Office is presently closed, but is still accepting online payments.
• Informal settlement discussions with CAD staff will likely take place only by telephone.
• ARB hearings may be difficult to conduct in person because they involve gatherings of more than 10 people. Under current law, only a property owner can request a telephonic hearing. This may change.
• It may be difficult to find persons willing to serve as ARB members, due to health concerns. If that occurs, certification of the appraisal rolls for 2020 could be delayed.
• Arbitration hearings are encouraged to take place telephonically.
If you have any questions, please contact us.
The MGR Team
Michel | Gray | Rogers, LLP