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Timeliness of Action by Mail 1.08

Texas Property Tax Code Allows Owners to Complete Delivery by Sending First Class Mail on Deadline Date

Texas Property Tax Code delivery requirements have been expanded to allow using “common carriers”, such as Federal Express. Until recently, a package / letter sent vis Federal Express was not considered delivered until received. This caused considerable confusion as property owners send notices / protests / tax bill payments by Fed Ex, thinking it more reliable than US Mail. Unfortunately, this caused a number of “late deliveries” if the FEd Ex package was sent on the due date. This issue has been remedied.

Section 1.08 Timeliness of Action by Mail

Texas property tax appeals and applications for exemptions are considered delivered when deposited in the mail (Texas Property Tax Code section 1.07c). Payment of property taxes or filing of protests, appeals and reports is considered timely if sent by first-class mail, post-marked on or before the due date or the owner can provide satisfactory proof it was timely mailed.

Timely action is only an issue when the tax entity purports payment was not made timely or the appraisal district disputes the timeliness of the report or appeal. When timely action is disputed, the property owner has the burden of furnishing “satisfactory proof.” The property owner can provide an affidavit affirming timely action. Either a judge or an appraisal review board (ARB) panel will decide whether the affidavit is credible. Other than an affidavit or testimony, it is difficult t prove you timely mailed a letter which was lost (either by the post office or the recipient) or post-marked late by the post office.

In some situations, it is appropriate to either:

  1. Hand-deliver and obtain a date-stamped copy/receipt, or
  2. Mail the letter early and call to confirm receipt.

Sec. 1.08. Timeliness of Action by Mail.

When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, the property owner’s action is timely if it is properly addressed with postage or handling charges prepaid and:

(1) it is sent by regular first-class mail and bears a post office cancellation mark of a date earlier than or on the specified due date and within the specified period;

(2) it is sent by common or contract carrier and bears a receipt mark indicating a date earlier than or on the specified due date and within the specified period; or

(3) it is sent by regular first-class mail or common or contract carrier and the property owner furnishes satisfactory proof that it was deposited in the mail or with the common or contract carrier on or before the specified due date and within the specified period.

Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 2, eff. September 1, 2005.

Acts 2013, 83rd Leg., R.S., Ch. 779 (S.B. 1224), Sec. 1, eff. June 14, 2013.

Cross References:
Exemption application deadline, see Secs. 11.43(d), 11.431 & 11.45(b).
Report of movement of mobile home, see Sec. 21.23(a).
Property renditions, see Sec. 22.23.
Application for special appraisal as agricultural land, see Secs. 23.43(b) & 23.44(b).
Application for special appraisal as open-space land, see Secs. 23.54(d) & 23.57(b).
Application for special appraisal as timber land, see Secs. 23.75(d) & 23.79(b).
Application for appraisal of recreational, park, and scenic land, see Secs. 23.84(b) & 23.85(b).
Application for appraisal of public access airport property, see Secs. 23.94(b) & 23.95(b).
Property information report for transportation business, see Secs. 24.02(d) & 24.03(b).
Railroad rolling stock information reports, see Sec. 24.32(e).
Request for separate taxation of improvements, see Sec. 25.08(c).
Request for separate taxation of standing timber, see Sec. 25.10(c).
Request for separate taxation of individual interests, see Sec. 25.11(b).
Request for separate taxation of minerals in place, see Sec. 25.12(b).
Payment of taxes, see Sec. 31.06.
Notice of protest, see Sec. 41.44.
These codes affect property owners across the state, in both larger and smaller counties including:

  • Fort Bend County
  • Montgomery County
  • Williamson County
  • Travis County
  • Bexar County
  • Galveston County
  • Tarrant County
  • McLennan County
  • Nacogdoches County
  • Austin County
  • Wharton County
  • Moore County
  • Walker County
  • Cameron County
  • Parker County
  • Midland County
  • Henderson County

The Texas Property Tax Code applies to all property types in Texas including:

  • Motel
  • Hospital
  • Car wash facility
  • Student housing
  • Commercial building
  • Tennis club
  • Drugstore
  • Discount store
  • Truck stop
  • Racket club

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