Cities

Year Ends
Cities have no specific year end requirements. Many cities originally adopted calendar year ends, but slowly migrated to September 30 year ends to coincide with the property tax calendar set out in the Texas Property Tax Code. While, from experience, approximately 85% of cities have September 30 year ends and 10% have December 31 year ends, some have others.  For example, the City of Missouri City has a June 30 year end.

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