Texas Property-Tax Payments and Collections

Check the owner, account number, legal description, property address, tax year, each taxing unit, taxable value, exemptions, rate, amount due and delinquency date. A single statement may collect for a county, city, school district, MUD, hospital district, emergency-services district, college district and other units.

Taxes are generally due upon receipt. In ordinary cases, January 31 is the last day to pay before delinquency and unpaid taxes become delinquent February 1. Late-mailed bills, corrected bills, split-payment programs, protests, disasters and other statutory situations can produce a different date, so the date printed on the actual bill controls.

Owners continuing a value appeal generally must still pay the amount required by law before delinquency to preserve the appeal.

Collectors may accept check, money order, currency, electronic transfer, electronic check, bank draft and credit card. Card and online payments may carry processing fees. Confirm timestamp rules, mailing addresses, rejected-payment policies and proof-of-payment requirements.

Early-payment discounts, split payments and partial payments exist only when authorized and offered by the collector.

Mortgage servicers commonly collect one-twelfth of projected annual taxes and insurance each month. Review the collector's account after payment season even when escrow is expected to pay. Confirm the servicer used the right account and tax year and received corrected or supplemental bills.

Escrow shortages may raise monthly payments when taxes, insurance, values or exemption assumptions change.

Qualifying homeowners who are age 65 or older, disabled, or eligible under specified disabled-veteran provisions may qualify for four installments. Certain disaster-affected owners may also qualify. Eligibility, notice and first-payment deadlines matter.

A residence-homestead deferral postpones collection but does not forgive the debt. The balance remains secured by the tax lien and generally accrues interest while the deferral remains in effect.

For an ordinary February 1 delinquency, penalty and interest begin accumulating. The penalty generally increases monthly until reaching 12 percent on July 1, while interest generally continues at one percent for each month or part of a month. Referral to a delinquent-tax attorney can add collection charges.

Collectors may offer installment agreements, sometimes extending for many months. Terms can require a down payment, current-year taxes to remain current and strict compliance with each installment. Signing may constitute an admission that covered taxes are owed, so review the years, properties, penalties, fees and default terms before signing.

Limited statutory waivers may apply when a taxpayer relied on incorrect government information or when another defined circumstance is proven. Refund claims have deadlines and documentation requirements. Submit requests in writing and keep copies of notices, receipts and supporting evidence.

Texas property taxes are secured by a lien. Continued delinquency can lead to a collection lawsuit, judgment, foreclosure and tax sale. Other lienholders and owners receive process under applicable law, but waiting until litigation begins usually increases costs and reduces options.