Property taxes in Texas are due by January 31 for the tax year that just ended. Your bill arrives from the local tax assessor-collector around October 1, which gives you roughly three months to pay before penalties and interest kick in on February 1. A payment mailed on the deadline counts as on time if it’s postmarked by January 31, and when that date lands on a weekend or legal holiday, you have until the next business day.1Texas Comptroller of Public Accounts. Property Tax Law Deadlines
How the Bill Reaches You
The tax year runs with the calendar year. Every property is valued as of January 1, taxing units like school districts, cities, and counties adopt their rates between late summer and early October, and your local tax assessor-collector then calculates the bill and mails it by October 1 or as soon as practicable after that.2Borden CAD. Texas Property Tax Calendar
You owe the tax even if the bill never shows up in your mailbox. If mid-January arrives and you still haven’t received one, call your county tax office. There is one wrinkle: if your bill was mailed after January 10, perhaps because an appraisal protest was resolved late, the delinquency date shifts to the first day of the next month that gives you at least 21 days from the mailing date.2Borden CAD. Texas Property Tax Calendar
How To Pay
Most county tax offices accept checks, money orders, credit cards, and electronic funds transfers. Credit card payments carry a processing fee of up to 5 percent, so paying by electronic check or bank transfer is usually cheaper.3Texas Comptroller of Public Accounts. Payment Options
Paying Early or in Two Halves
Some taxing units offer a discount for paying ahead of the deadline. Where a discount schedule has been adopted, you can save 3 percent by paying in October or earlier, 2 percent in November, or 1 percent in December.4State of Texas. Texas Tax Code Section 31.05 – Discounts Not every unit participates, so check with your local tax office before you count on it.
A taxing unit may also allow a split payment. You pay half of the tax before December 1 and the remaining half before July 1 of the following year, with no penalty or interest in between. Miss that July 1 deadline on the second half and the unpaid portion immediately picks up a 12 percent penalty.5State of Texas. Texas Tax Code Chapter 31 – Collections
Quarterly Installments for Seniors, Disabled Homeowners, and Disabled Veterans
If you’re 65 or older, disabled, or a disabled veteran with a qualifying homestead exemption, you can split your bill into four equal payments with no penalties or interest. The first installment, together with a written notice that you’re using the plan, has to be submitted before the delinquency date (usually February 1). The remaining installments are due before April 1, before June 1, and before August 1.3Texas Comptroller of Public Accounts. Payment Options
Miss any installment and the unpaid amount becomes delinquent immediately, triggering a 6 percent penalty plus 1 percent monthly interest until you catch up. You also can’t start the installment agreement late. Once the first day of the month following the delinquency date passes, the option is gone for that year.3Texas Comptroller of Public Accounts. Payment Options
Homeowners in these same categories have a separate option to defer collection entirely by filing an affidavit with their county’s chief appraiser. The taxes don’t go away; a lien stays on the property and interest accrues at 5 percent per year, with collection resuming when you sell, move out, or pass away.6State of Texas. Texas Tax Code 33.06 – Deferred Collection of Taxes on Residence Homestead of Elderly or Disabled Person or Disabled Veteran
What Happens If You Pay Late
Penalties start the moment February 1 arrives. In the first delinquent month, a 6 percent penalty is added to the unpaid tax, plus 1 percent interest. Each additional month through June adds another 1 percent penalty and another 1 percent interest. By June, the combined penalty has grown to 11 percent, with 5 percent cumulative interest layered on top of the original tax.
On July 1, the structure resets. The penalty becomes a flat 12 percent of the delinquent tax regardless of how many months have gone by, and interest continues to accrue at 1 percent per month for as long as any balance remains, even after a court judgment.7Texas Property Tax Code. Texas Tax Code 33.01 – Penalties and Interest
July 1 also brings an additional collection penalty if your taxing unit has contracted with an attorney to pursue delinquent accounts. The amount matches whatever compensation the attorney’s contract specifies, and the taxing unit must send you a notice of delinquency at least 30 days before July 1 warning that the penalty is coming.8State of Texas. Texas Tax Code 33.07 – Additional Penalty for Collection Costs for Taxes Due Before June 1
Foreclosure Risk
A taxing unit can sue to foreclose on the lien securing your unpaid taxes any time after they go delinquent. In practice, delinquent accounts are typically referred to attorneys on April 1 for business personal property and July 1 for everything else. The statute of limitations for collecting delinquent taxes on real property is 20 years.9State of Texas. Texas Tax Code 33.05 – Limitation on Collection of Taxes
If the property is your residence homestead, you have the right to enter an installment agreement with the tax collector for the delinquent amount. While that agreement is active and current, the taxing unit cannot seize the property or file suit unless you default on a payment or fail to pay current-year taxes when they come due.
If Your Mortgage Company Pays the Taxes
If you have a mortgage, your lender probably collects a share of the estimated annual tax each month through escrow and pays the tax office directly. Once the lender has acknowledged its authority to pay taxes on the property, the bill goes straight to the lender rather than to you.10Texas Comptroller of Public Accounts. Property Tax Bills
This arrangement does not shift legal responsibility. If the lender pays late or not at all, the penalties and interest still attach to the property. Review your annual escrow statement to confirm the payment went through, and check your county tax office records online. Escrow shortfalls are common when values or rates rise, so expect your monthly mortgage payment to adjust from time to time.
If You Bought or Sold the Home This Year
Taxes for the year of a sale are divided between buyer and seller based on the closing date. The seller covers January 1 through closing, and the buyer picks up from closing through December 31. Because the actual bill won’t arrive until fall, the seller credits the buyer an estimated share at the settlement table.
Watch for a mismatch when the seller has an exemption you won’t qualify for, such as an over-65 exemption. The seller’s credit may be calculated at the lower exempt rate, while you’ll owe at the full rate for your part of the year. How that gap gets handled is negotiable in the purchase contract. Once the sale closes, you’re the one responsible for paying the full bill by January 31 when it arrives.