taxesProperty Tax Assistance

Most Common Tax Bills

All section references in this chart refer to sections of the Tax Code. The information contained in this chart is provided by the Comptroller of Public Accounts as a public service and is intended to be used solely for informational purposes. The information neither constitutes nor serves as a substitute for legal advice. To obtain professional assurance regarding the issues addressed herein, the services of a competent professional should be sought.

Type of Tax Bill Delinquency Date Penalty Interest
Tax bills based on original certified appraisal roll for taxing units.
[§ 31.01]
  1. If tax bill mailed on or before Jan. 10, then delinquent on Feb. 1, unless split payment option is offered by collecting unit.
    [§ 31.02]
  2. If tax bill mailed after Jan. 10, then delinquent on the first day of next month that provides at least 21 days for payment.
    [§ 31.04(a)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees.
    [§§ 6.30(c) and 33.07]
  4. If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.30(c) and 33.08]
 One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]
Corrected tax bills for taxes not paid from original tax bills. Same as delinquency date on original tax bills.
[§ 26.15(d)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees.
    [§§ 6.30(c) and 33.07]
  4. If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.30(c) and 33.08]

Penalty is automatic if corrected tax bills mailed after the delinquency date, and original tax bills are also delinquent.

 One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]
Corrected tax bills for taxes that are already paid from original tax bills. Feb. 1, or the first day of next month that provides at least 21 days for payment, whichever is later.
[§ 26.15(e)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees.
    [§§ 6.30(c) and 33.07]
  4. If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.30(c) and 33.08]
One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]
Tax bills mailed after Sept. 30 in a taxing unit that adopted a late discount option according to Section 31.05(c). First day of next month following fourth full calendar month from date tax bills were mailed.
[§ 31.04(d)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees.
    [§§ 6.30(c) and 33.07]
  4. If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.30(c) and 33.08]
 One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]

Tax bills mailed in taxing unit that adopted split payment option.
[§ 31.03]>

 One half of taxes must be paid by November 30 or split option is not available. Remaining half delinquent if not paid by June 30.
[§ 31.03(a)]
  1. 12 percent on second half, beginning July 1.
    [§ 33.01(b)]
  2. Accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.03(c) and 33.08]
 One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]
Tax bills mailed for supplemental appraisal records.
[§ 25.23(a)(2)]
  1. If tax bill mailed on or before Jan. 10, then delinquent on Feb. 1, unless split payment option is offered by collecting unit.
    [§ 31.02]
  2. If tax bill mailed after Jan. 10, then delinquent on the first day of next month that provides at least 21 days for payment.
    [§ 31.04(a)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees.
    [§§ 6.30(c) and 33.07]
  4. If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.30(c) and 33.08]
One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]
Tax bills based on substantial value change by review board.
[§ 25.25(d)]

There is a penalty of 10 percent of the corrected appraised value for the change.
  1. If tax bill mailed on or before Jan. 10, then delinquent on Feb. 1, unless split payment option is offered by collecting unit.
    [§ 31.02]
  2. If tax bill mailed after Jan. 10, then delinquent on the first day of next month that provides at least 21 days for payment.
    [§ 31.04(a)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees.
    [§§ 6.30(c) and 33.07]
  4. If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.30(c) and 33.08]
One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]
Tax bills for a taxing unit reducing its rate because of a successful rollback election.
[§ 26.07]		 Calculate the number of days between the date the first bills were mailed and the date the rollback rate bills were mailed. Add this number of days to the delinquency date for the first tax bills - usually Feb. 1.
[§ 26.07(f)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§§ 33.01(a)]
  3. If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees.
    [§§ 6.30(c) and 33.07]
  4. If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.30(c) and 33.08]

NOTE: Please check with your attorney on how to apply these penalties for tax bills based on delayed delinquency dates.

 One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]
Tax bills for a final determination of appeals that changed tax liability.
  1. If taxes have not been paid, the delinquency date is the same as the date on the original bills.
  2. If taxes have been paid and the court increased the liability.
    [§ 42.42(b)]
    1. If the bill is mailed before Jan. 10, the tax is delinquent on Feb .1; or
    2. If the bill is mailed after Jan 10, the tax is delinquent on the first day of the next month that is 21 days after the bill is mailed.
  3. If taxes are partially paid, the delinquency date is the same as on the original tax bill.
    [§ 43.43(c)]
  4. If no taxes have been paid and the court found that paying the taxes constitutes unreasonable restraint on the taxpayer:
    1. If the bill is mailed before Jan. 10, the tax is delinquent on Feb .1
    2. If the bill is mailed after Jan 10, the tax is delinquent on the 1st of the first month that is 21 days after the bill is mailed.
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees.
    [§§ 6.30(c) and 33.07]
  4. If delinquent on or after June 1, accrues up to 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month.
    [§§ 6.30(c) and 33.08]

NOTE: If there was a partial payment, these penalties apply as if the delinquency date was the original tax bill delinquency date. All other cases use the delinquency date shown in this chart.
  1. If taxes have not been paid, the interest is calculated from the date the original bills would have been delinquent at a rate of 1 percent for each month or portion of month tax remains delinquent.
    [§ 33.01(c)]
  2. If taxes have been paid and the court increased the liability, the interest is calculated from the delinquency date at a rate of 1 percent for each month or portion of month tax remains delinquent.
    [§§ 33.01(c) and 42.42(b)]
  3. If taxes have been partially paid, the interest is calculated from the date the original tax bill would have been delinquent at a rate of 1 percent for each month or portion of month tax remains delinquent.
    [§§ 33.01(c) and 43.43(c)]
  4. If no taxes have been paid and the court found that paying the taxes constitutes unreasonable restraint on the taxpayer, the interest is calculated from the date the original tax bill would have been delinquent at a rate of 1 percent for each month or portion of month tax remains delinquent.
    [§§ 33.01(c) and 43.43(d)]