Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE D. APPRAISAL AND ASSESSMENT · CHAPTER 22. RENDITIONS AND OTHER REPORTS
Texas Codes

Tex. Tax Code § 22.23 (2026)

Filing Date

✓ current as of May 2026
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Sec. 22.23. FILING DATE. (a) Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided by Section 22.02.

(b) On written request by the property owner, the chief appraiser shall extend a deadline for filing a rendition statement or property report to May 15. The chief appraiser may further extend the deadline an additional 15 days upon good cause shown in writing by the property owner.

(c) Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.

(d) Notwithstanding any other provision of this section, rendition statements and property reports required to be filed by a property owner regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission must be delivered to the chief appraiser not later than April 30, except as provided by Section 22.02. On written request by the property owner, the chief appraiser shall extend the filing deadline to May 15. The chief appraiser may further extend the deadline an additional 15 days for good cause shown in writing by the property owner.

Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec. 1, eff. June 7, 1985; Acts 1987, 70th Leg., ch. 185, Sec. 1, eff. Jan. 1, 1988; Acts 1993, 73rd Leg., ch. 924, Sec. 1, eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1039, Sec. 20, eff. Jan. 1, 1998; Acts 2003, 78th Leg., ch. 1173, Sec. 6.

Amended by:

Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 3, eff. January 1, 2018.

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 27, eff. January 1, 2020.

Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.

Notes of Decisions
Cited in 15 cases, 2005–2018 · leading case: MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005).
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MAG-T, L.P. v. Travis Cent. Appraisal Dist., 161 S.W.3d 617 (Tex. App. 2005). · cites it 2× “See Tex. Tax Code Ann. § 22.23 (c) (West Supp.”
Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., 212 S.W.3d 665 (Tex. App. 2006). · cites it 2× “" Tex. Tax Code Ann. § 22.23 (c) (West Supp.”
Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC, 569 S.W.3d 256 (Tex. App. 2018). · cites it 2× “Tex. Tax Code § 22.23(a). Id. § 22.23(b).”
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). · cites it 2× “See id. § 22.23(a) and (b). In an effort to encourage timely filings, in 2003 the Texas Legislature enacted section 22.”
Honeywell Int'l, Inc. v. Denton Cent. Appraisal Dist. & Denton Cnty. Appraisal Review Bd., 441 S.W.3d 495 (Tex. App. 2014). · cites it 3× “Tex. Tax Code Ann. § 22.23 (c) (Vernon 2004) (expired January 1, 2005).”
Benson Chevrolet, Inc. v. Bexar Appraisal Dist., 242 S.W.3d 54 (Tex. App. 2007). “See Tex. Tax Code Ann. § 22.23 (c) (Vernon Supp.”
MAG-T, L.P., D/B/A Maund Toyota Uplink Corp. Shoal Creek Dental Grp., L.L.P. & GH Contracting, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Nelda Wells Spears, in Her Capacity as Travis Cnty. Tax Assessor-Collector (Tex. App. 2005). · cites it 2× “See Tex. Tax Code Ann. § 22.23 (c) (West Supp.”
Hunt Cnty. Appraisal Dist. v. Horizons Ahead, LLC (Tex. App. 2015). “See TEX. TAX CODE ANN. § 22.23(a) (West 2008).”
Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Travis Cnty. Tax Assessor Collector, Nelda Wells Spears, in Her Off. Capacity (Tex. App. 2005). “" Tex. Tax Code Ann. § 22.23 (c) (West Supp.”
Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Travis Cnty. Tax Assessor Collector, Nelda Wells Spears, in Her Off. Capacity (Tex. App. 2005). “” Tex. Tax Code Ann. § 22.23 (c) (West Supp.”
MAG-T, L.P., D/B/A Maund Toyota Uplink Corp. Shoal Creek Dental Grp., L.L.P. & GH Contracting, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Nelda Wells Spears, in Her Capacity as Travis Cnty. Tax Assessor-Collector (Tex. App. 2005). “See Tex. Tax Code Ann. § 22.23 (c) (West Supp.”
Aaron Rents, Inc. v. Travis Cent. Appraisal Dist., Travis Cnty. Appraisal Review Bd., & Travis Cnty. Tax Assessor Collector, Nelda Wells Spears, in Her Off. Capacity (Tex. App. 2006). “" Tex. Tax Code Ann. § 22.23 (c) (West Supp.”
Show all 15 citing cases →
— Tex. Tax Code § 22.23(a) — 3 cases
Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC, 569 S.W.3d 256 (Tex. App. 2018). “Tex. Tax Code § 22.23(a). Id. § 22.23(b).”
Starflight 50, LLC v. Harris Cnty. Appraisal Dist., 287 S.W.3d 741 (Tex. App. 2009). “See id. § 22.23(a) and (b). In an effort to encourage timely filings, in 2003 the Texas Legislature enacted section 22.”
Hunt Cnty. Appraisal Dist. v. Horizons Ahead, LLC (Tex. App. 2015). “See TEX. TAX CODE ANN. § 22.23(a) (West 2008).”
— Tex. Tax Code § 22.23(c) — 1 case
Honeywell Int'l, Inc. v. Denton Cent. Appraisal Dist. & Denton Cnty. Appraisal Review Bd., 441 S.W.3d 495 (Tex. App. 2014). “Tex. Tax Code Ann. § 22.23 (c) (Vernon 2004) (expired January 1, 2005).”
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