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- Billing & Penalties
Billing & Penalties
Billing & Delinquency
Taxing units usually mail their tax bills in October. The normal delinquency date is February 1, but may be later depending on when the tax bill is mailed. If February 1 is drawing near and you haven't received a tax bill for the prior year, contact your local tax offices. Find out how much tax you owe and make sure your correct name and address are on file with the appraisal district since the taxing unit obtains that information from the appraisal roll.
In any event, the law allows you at least 21 days to pay after a tax bill is mailed to you. If your bill is mailed after January 10, the delinquency date is postponed. You have until the first day of the next month that will provide at least 21 days for paying the bill. So, if the taxing unit mails your tax bill on January 15, your taxes don't become delinquent until March 1. The delinquency date is printed on the bill.
Regular penalty charges may be as high as 12%, depending on how long the tax remains unpaid. Interest is charged at the rate of 1% per month, and interest continues to accrue as long as the tax remains delinquent. There may also be an additional 20% penalty added if the taxing unit hires a private attorney to collect the delinquent taxes.
Texas law requires you to comply with tax payment requirements before delinquency if:
- You plan to file motions with the appraisal review board alleging failure of the appraisal district or ARB to send you a required notice
- You file a pre-delinquency motion asking correction of a substantial error (an over appraisal of at least one third)
- You plan to appeal an appraisal review board determination to district court
In these instances, you must pay the amount of taxes due on the portion of the taxable value of the property that is not in dispute or the amount of taxes imposed on the property in the preceding year, whichever is greater; or the amount of taxes due on the property under the order from which the appeal is taken.