The Comptroller’s Property Tax Assistance Division provides the penalty and interest (P&I) chart below for use in calculating the total amount due on delinquent property tax bills based on the P&I rates established by Tax Code Section 33.01. The chart applies to delinquent tax payments in the months of October 2026 through September 2027.
To use this chart, find the month in which the tax is being paid. Go to the tax year in the column for which the delinquent tax was assessed. Then, multiply the corresponding P&I percentage amount by the tax amount to determine the amount of P&I on the delinquent base tax.
This chart does not apply to taxes that are under a deferral or abatement agreement. Penalty and interest on delinquent taxes that accrued prior to the deferral or abatement do not continue to accrue. Deferred or abated taxes have an interest rate of 5% annually.
| Year | OCT 2026 |
NOV 2026 |
DEC 2026 |
JAN 2027 |
FEB 2027 |
MAR 2027 |
APR 2027 |
MAY 2027 |
JUN 2027 |
JUL 2027 |
AUG 2027 |
SEPT 2027 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2006 | 2.49 | 2.50 | 2.51 | 2.52 | ||||||||
| 2007 | 2.37 | 2.38 | 2.39 | 2.40 | 2.41 | 2.42 | 2.43 | 2.44 | 2.45 | 2.46 | 2.47 | 2.48 |
| 2008 | 2.25 | 2.26 | 2.27 | 2.28 | 2.29 | 2.30 | 2.31 | 2.32 | 2.33 | 2.34 | 2.35 | 2.36 |
| 2009 | 2.13 | 2.14 | 2.15 | 2.16 | 2.17 | 2.18 | 2.19 | 2.20 | 2.21 | 2.22 | 2.23 | 2.24 |
| 2010 | 2.01 | 2.02 | 2.03 | 2.04 | 2.05 | 2.06 | 2.07 | 2.08 | 2.09 | 2.10 | 2.11 | 2.12 |
| 2011 | 1.89 | 1.90 | 1.91 | 1.92 | 1.93 | 1.94 | 1.95 | 1.96 | 1.97 | 1.98 | 1.99 | 2.00 |
| 2012 | 1.77 | 1.78 | 1.79 | 1.80 | 1.81 | 1.82 | 1.83 | 1.84 | 1.85 | 1.86 | 1.87 | 1.88 |
| 2013 | 1.65 | 1.66 | 1.67 | 1.68 | 1.69 | 1.70 | 1.71 | 1.72 | 1.73 | 1.74 | 1.75 | 1.76 |
| 2014 | 1.53 | 1.54 | 1.55 | 1.56 | 1.57 | 1.58 | 1.59 | 1.60 | 1.61 | 1.62 | 1.63 | 1.64 |
| 2015 | 1.41 | 1.42 | 1.43 | 1.44 | 1.45 | 1.46 | 1.47 | 1.48 | 1.49 | 1.50 | 1.51 | 1.52 |
| 2016 | 1.29 | 1.30 | 1.31 | 1.32 | 1.33 | 1.34 | 1.35 | 1.36 | 1.37 | 1.38 | 1.39 | 1.40 |
| 2017 | 1.17 | 1.18 | 1.19 | 1.20 | 1.21 | 1.22 | 1.23 | 1.24 | 1.25 | 1.26 | 1.27 | 1.28 |
| 2018 | 1.05 | 1.06 | 1.07 | 1.08 | 1.09 | 1.10 | 1.11 | 1.12 | 1.13 | 1.14 | 1.15 | 1.16 |
| 2019 | 0.93 | 0.94 | 0.95 | 0.96 | 0.97 | 0.98 | 0.99 | 1.00 | 1.01 | 1.02 | 1.03 | 1.04 |
| 2020 | 0.81 | 0.82 | 0.83 | 0.84 | 0.85 | 0.86 | 0.87 | 0.88 | 0.89 | 0.90 | 0.91 | 0.92 |
| 2021 | 0.69 | 0.70 | 0.71 | 0.72 | 0.73 | 0.74 | 0.75 | 0.76 | 0.77 | 0.78 | 0.79 | 0.80 |
| 2022 | 0.57 | 0.58 | 0.59 | 0.60 | 0.61 | 0.62 | 0.63 | 0.64 | 0.65 | 0.66 | 0.67 | 0.68 |
| 2023 | 0.45 | 0.46 | 0.47 | 0.48 | 0.49 | 0.50 | 0.51 | 0.52 | 0.53 | 0.54 | 0.55 | 0.56 |
| 2024 | 0.33 | 0.34 | 0.35 | 0.36 | 0.37 | 0.38 | 0.39 | 0.40 | 0.41 | 0.42 | 0.43 | 0.44 |
| 2025 | 0.21 | 0.22 | 0.23 | 0.24 | 0.25 | 0.26 | 0.27 | 0.28 | 0.29 | 0.30 | 0.31 | 0.32 |
| 2026 | 0.07 | 0.09 | 0.11 | 0.13 | 0.15 | 0.18 | 0.19 | 0.20 |