Delinquent Property Taxes in Texas: Timeline and Options

Texas delinquent property tax timeline

Based on the Texas Tax Code and the Texas Comptroller. Dates assume a bill mailed on time; a late bill can push the delinquency date back. Your tax office and a Texas attorney can confirm where your account stands.

Swipe sideways to see every column.

When	What happens	Where it comes from
October to January	Tax bills go out and are due on receipt	Comptroller; Tax Code 31.02
February 1	Unpaid taxes become delinquent; 6% penalty and 1% interest are added	Tax Code 31.02 and 33.01
February to June	Penalty rises 1% each month; interest adds 1% each month with no maximum	Tax Code 33.01; Comptroller
July 1	Penalty becomes 12%; taxing units with collection attorneys may add a penalty of up to 20%	Tax Code 33.01 and 33.07; Comptroller
Any time after delinquency	A taxing unit may sue to foreclose its tax lien and collect from the owner	Tax Code 33.41
After a judgment	The officer sells the land at a public sale, which may be held online	Tax Code 34.01
After the sale deed is recorded	Owner may redeem within 180 days, or 2 years for a homestead or land designated for agricultural use	Tax Code 34.21

When do Texas property taxes become delinquent?

In most cases, on February 1. Texas tax bills are due when you receive them and become delinquent if they are not paid before February 1 of the year after the tax year. Taxing units usually start mailing bills in October.

Not getting a bill does not change the deadline. The Texas Comptroller says a missing bill does not affect the tax, penalty, interest, delinquency date, or tax lien. If you own rural land and your mailing address has changed, check your account with the county tax office rather than waiting for paper. If you are thinking about selling, our guide to land selling costs and taxes shows what else comes out of a sale.

A late bill can move the date. Taxing units must give you at least 21 days to pay after they mail the original bill. If a bill goes out after January 10, the delinquency date moves to the first day of the next month that gives you at least 21 days, and that date is printed on the bill.

Sources: Texas Tax Code, Chapter 31, Collections (Sections 31.02 and 31.08) · Texas Comptroller, Paying Your Taxes

How fast do penalties and interest add up on delinquent Texas property taxes?

Quickly. On February 1, a 6% penalty and 1% interest are added. The penalty grows by 1% each month until July 1, when it becomes a flat 12%. Interest keeps adding 1% for each month or part of a month the tax stays unpaid, with no cap, even after a court judgment.

A second charge often lands on July 1. A taxing unit that has hired a private attorney to collect delinquent taxes may add a penalty to cover the attorney’s fee. The Comptroller says that charge can be up to 20%. The collector must send notice of it 30 to 60 days before July 1.

Here is how that works on a $1,000 tax bill left unpaid until July 1. The penalty is 12% and interest is 6%, so the balance is about $1,180. If the 20% collection penalty applies, the total reaches about $1,416, and interest keeps adding $10 a month on the original tax. Court costs come on top if the taxing unit sues.

Sources: Texas Tax Code, Chapter 33, Delinquency (Sections 33.01, 33.011, 33.02, 33.05, 33.06, 33.07, and 33.41) · Texas Comptroller, Paying Your Taxes

What options do you have before a tax lawsuit is filed?

Call the tax office first. The cheapest outcome is usually paying the balance or getting on a written plan before a suit is filed. Ask for a current payoff by property ID, because the online figure may not include every charge.

Installment plans are possible but not guaranteed for land. A collector may offer monthly installments for up to 36 months, but must offer one only on a residence homestead. Signing a plan is an irrevocable admission that you owe the amounts it covers. While you keep current on it and on later taxes, the taxing unit may not sue or sell the property.

Some owners qualify for relief. Penalties and interest may be waived in specific cases, such as a tax office or appraisal district error, but you usually must pay the tax within 21 days of learning about the delinquency and ask in writing before the 181st day after the delinquency date. Owners 65 or older, disabled owners, and certain disabled veterans may defer taxes on a homestead, which does not cover a separate tract of raw land. Eligible active-duty military owners who were transferred out of Texas also have extra time.

Property tax lenders are another route. Texas law lets you authorize a licensed lender to pay your taxes, and the tax lien is then transferred to that lender. Read the loan terms and compare the cost with a payment plan before you sign.

Selling the land is another option. The delinquent taxes are commonly paid from your proceeds at closing, as explained below, so you do not need the cash first. To see whether we might buy your parcel, read how we review Texas land.

Sources: Texas Tax Code, Chapter 33, Delinquency (Sections 33.01, 33.011, 33.02, 33.05, 33.06, 33.07, and 33.41) · Texas Comptroller, Paying Your Taxes · Texas Tax Code, Chapter 32, Tax Liens and Personal Liability (Sections 32.01, 32.05, and 32.06) · Texas Tax Code, Chapter 31, Collections (Sections 31.02 and 31.08)

What happens in a Texas delinquent tax lawsuit?

The taxing unit asks a court to foreclose its tax lien, to make the owner personally liable for the tax, or both. It can file at any time after the tax becomes delinquent. Court costs are added to what you owe.

The lien is the reason the land is at risk. A tax lien attaches to the property on January 1 every year to secure that year’s taxes, penalties, and interest. It generally takes priority over other liens and claims against the property. The Comptroller notes that the courts can foreclose the lien and sell the land even if ownership has changed.

Selling the land does not end your personal liability for taxes you already owed. Whoever owned the property on January 1 is liable for that year’s taxes and can be sued even after a sale. There is a limit: a suit to collect tax on real property generally may not be filed once the tax has been delinquent more than 20 years.

If you are served with a lawsuit, read the deadline on the citation and talk with a Texas real estate attorney right away. A judgment can be signed if you do not respond.

Sources: Texas Tax Code, Chapter 33, Delinquency (Sections 33.01, 33.011, 33.02, 33.05, 33.06, 33.07, and 33.41) · Texas Tax Code, Chapter 32, Tax Liens and Personal Liability (Sections 32.01, 32.05, and 32.06) · Texas Comptroller, Paying Your Taxes

How does a Texas tax sale work?

After a judgment, the court issues an order of sale, and the officer in charge sells the land at public auction. That is usually a sheriff or constable. The sale follows the rules for execution sales, and a county’s commissioners court may allow online bidding.

Before the sale, the officer calculates the total due under the judgment, including taxes, penalties, interest, court costs, and sale costs such as advertising. Counties set their own schedules. Smith County, for example, holds its tax sales on the first Tuesday of every month and publishes the sale list in the local newspaper on three occasions in the two weeks before.

If the land sells for more than the judgment and costs, the extra money is called excess proceeds. A former owner or other claimant must file a petition with the court that ordered the sale before the second anniversary of the sale date. Lienholders and taxing units can claim those funds too, so do not wait.

Sources: Texas Tax Code, Chapter 34, Tax Sales and Redemption (Sections 34.01, 34.04, and 34.21) · Smith County, Texas, Delinquent Tax Sales

Can you get your land back after a Texas tax sale?

Sometimes, if you act within the redemption period. You redeem by paying the buyer what they bid, the deed recording fee, and any taxes and costs they paid, plus a premium.

For land that was your residence homestead or was designated for agricultural use when the suit was filed, you have two years after the buyer’s deed is recorded. The premium is 25% in the first year and 50% in the second year. Most other land, including a vacant lot or a tract without ag designation, has only 180 days, with a premium of no more than 25%.

Redeeming is expensive, and the clock runs from the date the deed is recorded, not from when you hear about it. Paying before the sale almost always costs less. A Texas real estate attorney can confirm which period applies to your land.

Sources: Texas Tax Code, Chapter 34, Tax Sales and Redemption (Sections 34.01, 34.04, and 34.21)

Can you sell Texas land that has delinquent property taxes?

Usually yes, as long as the taxes are paid at or before closing. As the Texas Comptroller puts it, “someone who purchases real estate cannot obtain a clear title until all the delinquent taxes owed on the property are paid in full.” In most sales, the title company pays the taxing units from your sale proceeds at closing.

Ask the tax collector for a tax certificate early. It shows the delinquent taxes, penalties, interest, and known costs due on the property, and the fee is capped at $10. If you are selling only part of a tract, remember that the lien covers the whole parcel. The buyer cannot clear the lien on their part unless the taxes on the whole are paid.

If a suit or sale date is already set, tell every buyer and the title company right away, and keep paying attention to the court deadlines. A signed contract does not stop the case on its own. Before you accept an offer, ask for a payoff that covers every tax year, fee, and attorney charge, and compare it with the price and other closing costs so the net amount is not a surprise. A tax deadline is not a reason to accept an offer you do not understand.

The property ID and the tax years owed for each taxing unit
A current tax certificate or payoff statement
Any delinquency notice, citation, judgment, or notice of sale
Any installment agreement or property tax loan documents
Your deed and any lien or mortgage on the land

Sources: Texas Comptroller, Paying Your Taxes · Texas Tax Code, Chapter 31, Collections (Sections 31.02 and 31.08)

Frequently asked questions

When are Texas property taxes considered delinquent?

Usually on February 1 of the year after the tax year. Taxes are due when the bill arrives. If a bill is mailed after January 10, the delinquency date moves to the first day of the next month that gives at least 21 days to pay.

How much is the penalty on late property taxes in Texas?

The penalty starts at 6% on February 1 and rises 1% a month until it reaches 12% on July 1. Interest adds 1% a month with no maximum. Taxing units that use collection attorneys can add a penalty of up to 20%.

How long can property taxes go unpaid in Texas before the land is sold?

There is no fixed waiting period. A taxing unit may sue at any time after the taxes become delinquent, and a sale follows only after a court judgment. Timing varies by county and by how quickly the case moves.

Can I pay delinquent property taxes in installments in Texas?

Often. Collectors may offer monthly installment plans of up to 36 months, but they must offer one only on a residence homestead. Signing an agreement admits you owe the amounts it covers.

What is the redemption period after a Texas tax sale?

Two years for a residence homestead or land designated for agricultural use, with a 25% premium in the first year and 50% in the second. For most other land, it is 180 days with a premium of no more than 25%.

Can I sell my land if I owe back taxes in Texas?

Usually yes. The delinquent taxes must be paid for the buyer to get clear title, and they are commonly paid from your proceeds at closing. If a lawsuit or sale date exists, tell the buyer and title company immediately.

Sources and further reading

General information only. Local rules and individual title or tax facts require a qualified professional.

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