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ESD Ad Valorem Tax Rate Setting Hub

Below are resources for help in navigating the ad valorem tax rate setting process. Nothing contained on this page should be seen as constituting legal advice. The process is complex, and you should always consult with your own legal counsel if you have specific concerns.



The General Property Tax Process Calendar

January-April: Appraisal Process

May-June: Appraisal Protest Process

July: Finalization of Appraisal Rolls

August-September: Tax Rate Setting by Gov’t Units

October and beyond: Tax Collections

Important Dates During Rate Setting Process

August 1 - the ESD should have received their valuation numbers by this point

August 7 - rates should be determined using 50-856 worksheet and (if required - see note below) information should be posted on website

If exceeding lower of NNR or VAR - Notice of your public hearing (if required - see note below) should be published 5 days before hearing and supplemental info should be on website for 7 consecutive days before hearing

August 21 - Must have budget and tax rate adopted and election called IF you are required to hold a tax rate approval election

August 28 - Must have budget and tax rate adopted IF you are exceeding the VAR (regardless of whether the De Minimis Rate saves you from having an election)

September 30 - last day to adopt a budget and tax rate (unless the certified appraisal rolls were late, in which case you have 60 days from when you received them.)

NOTE for "Low tax levy" ESDs: If you are proposing a rate that would levy less than $500,000 in taxes, you may be eligible for simplified notice and hearing procedures under Tax Code Sec. 26.052