Any domestic Farm Mutual insurance company that filed a property and casualty annual statement for the previous year or had gross written premiums in excess of $6 million for the 2025 calendar year, must file the NAIC Property/Casualty statement for the 2025 calendar year. Refer to the NAIC checklist filing requirements for Property & Casualty insurers.
Farm Mutuals that are not required to file the NAIC Property/Casualty statement under 28 TAC § 7.68 (n) must file the following documents:
1. Annually on or before March 1
Financial Analysis
Domestic file electronically with TDI only
- Actuarial Opinion*
- Annual Statement (TX Edition)
- Texas Overhead Assessment Exemption Form^
- Policy Count Exhibit (submit electronically) Form; Instructions
* Farm Mutuals that write less than $750,000 total direct plus assumed written premiums during a calendar year are automatically exempt from filing the Actuarial Opinion, unless requested by the Commissioner, under 28 TAC § 7.31.
^ To be filed only by domestic companies that have qualified pension contracts under TIC § 401.151.
2. Annually on or before June 1 (Texas multi-state)* or June 30 (Texas only)**
Financial Analysis
(Filed electronically only with the NAIC)
- CPA Audited Financial Report***
* June 1 filer (Texas multi-state) – domesticated in Texas and one of the following applies:
- License status as Licensed, Registered, Eligible, Qualified, or Domestic Surplus Lines Insurer other than Texas.
- Reinsures business covering risks in at least one other state than Texas.
- Is a member of a group with affiliates doing business in another state.
** June 30 filer (Texas only) – Both the Company and its affiliates are licensed in and do business only in Texas.
*** Exemption: Companies are exempt from filing if they write both less than $1 million in direct Texas premiums and assume less than $1 million of reinsurance premiums (TIC § 401.006). File the Affidavit for Exemption form (FIN 246) if requesting an exemption from filing audited financial reports.
3. Corporate Governance Annual Disclosure
The disclosure is due annually on or before June 1*
*Refer to TIC § 831.0001 for applicability