Delinquency Dates, Penalty and Interest by Type of Property Tax Bill

The Texas Property Tax Code addresses 33 types of property tax bills. These bills vary by delinquency date and in applying delinquent penalty and interest charges. The chart below details each type of bill, its delinquency date, any penalty and interest amount. 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.

Almost all property tax bills are due on receipt. Tax Code §31.01(g) provides that failure to send or receive the tax bill does not affect the validity of the tax, penalty, interest, the due date, the creation of a tax lien or any procedure instituted to collect a tax.

The only exception is that a property tax collector may not send a bill until the total taxes due for all taxing units the collector serves is $15 or more. A property owner also may file a written request with the collector that a tax bill not be sent until the total amount of taxes due on the property is $15 or more.

The dates in this chart show the delinquency date, not the last day to pay before delinquent. Tax Code §1.06 states that if the last date for the act to be performed is on a Saturday, Sunday or legal state or national holiday then the act is considered timely if done on the next business day. One example of how this provision would affect this chart is as follows:

Tax bill mailed out Jan. 1.
Last day to pay taxes without delinquency (last day for legal action to be performed) is Jan. 31.
Taxes are shown in chart as delinquent on Feb. 1
If Jan. 31 falls on a Friday, the taxes are delinquent on Saturday, Feb. 1
If Jan. 31 falls on a Saturday, taxes may be paid on Monday, Feb. 2 and are delinquent on Tuesday, Feb. 3.
If Jan. 31 falls on a Sunday, taxes may be paid on Monday, Feb. 1 and are delinquent on Tuesday, Feb. 2.

For questions about property tax bills and collections, call the Property Tax Assistance Division's Information Services Team at 1-800-252-9121, press "2" for menu, then press "1." In Austin, call 305-9999.

Most Common Tax Bills
Type of Tax Bill	Delinquency Date	Penalty	Interest
1: Tax bills based on original certified appraisal roll for taxing units. [§ 31.01]	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] 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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]. 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)]
2: Corrected tax bills for taxes not paid from original tax bills.	Same as delinquency date on original tax bills. [§ 26.15(d)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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)]
3: 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)]. 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] 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)]
4. 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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)]
5: 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)]	12 percent on second half, beginning July 1. [§ 33.01(b)] 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)]
6: Tax bills mailed for supplemental appraisal records. [§ 25.23(a)(2)]	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] 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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)]
7: 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.	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] 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing [§ 33.01(a)] 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] 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)]
8: 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)].	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§§ 33.01(a)] 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]. 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)]
9: Tax bills for a final determination of appeals that changed tax liability.	If taxes have not been paid, the delinquency date is the same as the date on the original bills. If taxes have been paid and the court increased the liability. [§ 42.42(b)] If the bill is mailed before Jan. 10, the tax is delinquent on Feb .1; or 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. If taxes are partially paid, the delinquency date is the same as on the original tax bill. [Sec 43.43(c)] If no taxes have been paid and the court found that paying the taxes constitutes unreasonable restraint on the taxpayer: If the bill is mailed before Jan. 10, the tax is delinquent on Feb .1 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.	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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.	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)] 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)] 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)] 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)].

Exemption Related Tax Bills
Type of Tax Bill	Delinquency Date	Penalty	Interest
10: Corrected tax bills based on individual turning 65 or becoming disabled during the year, but receiving the 65 or older or disability exemption for the entire year. [§ 26.112]	If the original bill was paid, then the first day of next month that provides at least 21 days for payment. [§ 31.04(a)] If the original bill was not paid, then the same as delinquency date on original tax bills. [§ 26.15(d)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)]. 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] 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 are mailed after the delinquency date, and original tax bills are delinquent.	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]
11: Corrected tax bills based on individual no longer qualifying for a 65 or older or disability exemption on county, city or special district taxes. [§ 26.10]	If the original bill was paid, then the first day of next month that provides at least 21 days for payment. [§ 31.04(a)] If the original bill was not paid, then the same as delinquency date on original tax bills. [§ 26.15(d)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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 delinquent.	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]
12: Corrected tax bills based on organization qualifying for exemption for a portion of the year. [§§ 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, 11.30 and 11.42(d)]	If the original bill was paid, then the first day of next month that provides at least 21 days for payment. [§ 31.04(a)] If the original bill was not paid, then the same as delinquency date on original tax bills. [§ 26.15(d)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)]. 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] 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 delinquent.	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]
13: Tax bills based on low-incoming housing exemption. [§§ 11.181, 11.182, 11.1825, 11.1826, 11.436 and 26.111]	If mailed before Jan. 10 then delinquent on Feb. 1; unless split payment option is offered by collecting unit. [§ 31.02] If tax bill mailed after Jan. 10, then delinquent on the first day of month providing at least 21 days for payment. [§ 31.04(a)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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 may be automatic if corrected tax bills mailed after the delinquency date, and original tax bills are delinquent.	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]
14: Tax bills based on erroneously allowed exemption other than circumstances listed below as in § 33.01(d). [§ 11.43(i)]	Delinquency is the Feb. 1 that occurs at least 180 days after mailing of the tax bills. [31.04(a-1)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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)]
15: Tax bills based on erroneously allowed exemption. The taxpayer received two or more homestead exemptions in one year, the exemption was for the property owner being 65 or older and the property owner was not 65 years old, or the taxpayer was the surviving spouse of a person age 65 or older and the surviving spouse was not 55 years old when the taxpayer died and the exemptions were cancelled. [§§ 33.01(d)(1), 33.01(d)(2), and 33.01(d)(3)]	Delinquency is the Feb. 1 that occurs at least 180 days after mailing of the tax bills. [31.04(a-1)]	The penalty is 50 percent of the amount of the tax due, regardless of the number of months delinquent. 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] 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)]
16. Rollback taxes on churches. [§ 11.201] Rollback penalty is the taxes that would have been due for the past five years if no exemption had applied, plus 7 percent annual interest on the taxes from when they would have been due. [§ 11.201(a)]	Delinquent on the next Feb 1 that is at least 20 days after the tax bills are mailed out. [§ 11.201(d)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees [§ 6.30(c)] if delinquent between February 1 and May 1. [§ 33.07] If delinquent on or after June 1, accrues 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month. [§ 33.08]	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]
17. Rollback taxes on charitable organizations improving property for low income housing. [§ 11.181] Rollback penalty is the taxes that would have been due for the past five years if no exemption had applied, plus 12 percent annual interest on the taxes from when they would have been due. [§ 11.181(e)]	The first day of next month that provides at least 21 days for payment. [§ 31.04(a)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees [§ 6.30(c)] if delinquent between February 1 and May 1. [§ 33.07] If delinquent on or after June 1, accrues 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month. [§ 33.08]	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]

Land Use Bills
Type of Tax Bill	Delinquency Date	Penalty	Interest
18: Tax bills including penalty for applications filed late for agricultural, open-space and timberland. [§§ 23.431, 23.541, and 23.751] When an application is filed late and approved, there is a penalty of 10 percent of the difference between the tax imposed and the tax that would have been imposed at market value included in the tax bill.	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] 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)] [§§ 23.43(d), 23.541(d), and 23.751(d)].	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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] [§§ 23.43(d), 23.541(d), and 23.751(d)].	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]
19: Tax bills including penalty for violating deed restriction for recreational, park, scenic or public access airport property land. [§§ 23.87(c) and 23.97(c)]	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] 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)] [§§ 23.87(c) and 23.97(c)].	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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] [§§ 23.87(c) and 23.97(c)].	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]
20: Rollback bills for changes in use of open-space, timberland (1-d-1), or restricted use timberland. The bill includes the taxes for the previous five years plus interest on those taxes calculated at 7 percent annual rate from when they would have become due. [§§ 23.55, 23.76, and 23.9807]	The next Feb. 1 that is at least 20 days after the bill is delivered to the land owner. [§§ 23.46(c), 23.55(e), 23.76(e), and 23.9807(f)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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] [§§ 23.55(e), 23.76(e), and 23.9807(f)].	One percent for each month or portion of month tax remains delinquent. [§§ 23.55(e) 23.76(e), 23.9807(f), and 33.01(c)].
21: Rollback bills for changes in use of agricultural land. The bill includes the taxes for the previous three years plus interest on those taxes calculated at 1 percent per month or portion of a month from when they would have become due. [§ 23.46]	The next Feb. 1 that is at least 20 days after the bill is delivered to the land owner. [§ 23.46(c)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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] [§ 23.46(c)]	One percent for each month or portion of month tax remains delinquent. [§§ 23.46(c) and 33.01(c)]
22: Rollback bills for property that is no longer subject to a deed restriction or that changes use. The bill includes the taxes for the previous five years plus interest on those taxes calculated at 7 percent annual rate from when they would have become due. [§§ 23.86 and 23.96]	Next regular tax delinquency date that is more than 10 days after this bill is delivered. [§§ 23.86(c) and 23.96(c)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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] [§§ 23.87(c) and 23.97(c)]	One percent for each month or portion of month tax remains delinquent. [§§ 23.87(c), 23.97(c), and 33.01(c)]

Penalty Bills
Type of Tax Bill	Delinquency Date	Penalty	Interest
23: Tax bills based on omitted property and not taxed in prior tax year [§ 25.21]. These tax bills include the back taxes and if an appraisal district did not have actual or constructive notice of an improvement while the land did not escape taxation, an additional 1 percent interest for each month from when the taxes would have become delinquent if they had been imposed in the proper year. [§ 26.09(d)]	Delinquency is the Feb. 1 that occurs at least 180 days after mailing of the tax bills. [31.04(a-1)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees [§ 6.30(c)] if delinquent between February 1 and May 1. [§ 33.07] If delinquent on or after June 1, accrues 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month. [§ 33.08]	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]
24: Tax bills based on expiration of tax deferral or abatement for a 65 or older homeowner if taxes were delinquent at the start of the deferral or abatement. [§ 33.06] These bills include all unpaid taxes, any penalties or interest that accrued before the deferral or abatement started, if applicable, and interest at an annual rate of 8 percent for the period of the deferral or abatement.	The taxes are delinquent based on the day the taxes would have been delinquent if there had been no deferral or abatement, but no penalty or interest may be applied during the period of the deferral or abatement.	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent, beginning when the deferral or abatement ends. On July 1 after the deferral or abatement ends, accrues 12 percent and stops increasing. [§ 33.01(a)] If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees [§ 6.30(c)] if delinquent between February 1 and May 1. This penalty may not be applied until the 181st day after the end of the deferral or abatement. [§ 33.07] If delinquent on or after June 1, accrues 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month. This penalty may not be applied until the 181st day after the end of the deferral or abatement. [§ 33.08]	One percent for each month or portion of month tax remains delinquent after deferral or abatement ends. [§§ 33.01(c) and 33.06(d)].
25: Tax bills based on expiration of tax deferral or abatement for an appreciating residence homestead. [§ 33.065] These bills include all unpaid taxes, any penalties or interest that accrued before the deferral or abatement started, if applicable, and interest at an annual rate of 8 percent for the period of the deferral or abatement.	The taxes are delinquent based on the day the taxes would have been delinquent if there had been no deferral or abatement, but no penalty or interest may be applied during the period of the deferral or abatement.	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent, beginning when the deferral or abatement ends. On July 1 after the deferral or abatement ends, accrues 12 percent and stops increasing. [§ 33.01(a)] If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees [§ 6.30(c)] if delinquent between February 1 and May 1. This penalty may not be applied until the 91st day after the end of the deferral or abatement. [§ 33.07] If delinquent on or after June 1, accrues 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month. This penalty may not be applied until the 91st day after the end of the deferral or abatement. [§ 33.08]	One percent for each month or portion of month tax remains delinquent after deferral or abatement ends. [§§ 33.01(c) and 33.06(d)]
26: Tax bills for deficiency in motor vehicle, boat and motor, heavy equipment and manufactured housing inventory tax escrow accounts. [§§ 23.122(j), 23.1242(j), 23.125(j), and 23.128(j)].	February 1 [§§ 23.122(k), 23.1242(j), 23.125(k), and 23.128(j)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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. [§§ 23.122(k), 23.1242(j), 23.215(k), 23.128(j), and 33.01(c)].
27: Penalty on renditions filed late. Renditions are due on Apr. 15 unless extended by the Chief Appraiser to either May 15 or May 31. The penalty for filing late becomes part of the original tax bill. [§§ 22.23 and 22.28]	If tax bill mailed on or before Jan. 10, then it becomes delinquent on Feb. 1, unless split payment option is offered by collecting unit. [§ 31.02] 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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)]
28: Penalty on renditions filed late after exemption expires or is denied. [§ 22.02(a)] The rendition is late 30 days after the expiration or denial of an exemption on the property. [§ 22.02]	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] 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] 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] 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)]
29: Early penalty on personal property. [§ 33.11]	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] 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] The tax accrues a penalty of up to 20 percent on the later of 60 days after the delinquency date or the date the taxes become subject to a contract with an attorney for collection.	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]

Miscellaneous
Type of Tax Bill	Delinquency Date	Penalty	Interest
30: Tax bills based on four installment payments for 65 or older, disabled, or unmarried surviving spouse of disabled veteran homeowners. [§31.031] If the first installment payment is delinquent, the taxpayer may not pay remaining taxes in installments.	If regular tax delinquency dates are not postponed until May 1, the first payment must be made by Feb. 1. The remaining three payments become delinquent on Apr. 1, June 1, and Aug 1. [§ 31.101(a)] If regular tax delinquency dates are postponed until May 1 or later, then the delinquency dates for payments are all extended by the same number of months the regular tax bill was postponed. [§ 31.031(d)]	Six percent of the delinquent installment amount. [§ 31.031(b)] 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] 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)]
31:Tax bills based on four installment payments for disaster victim homeowners and qualifying businesses. [§ 31.032] If the first installment payment is delinquent, the taxpayer may not pay remaining taxes in installments.	If regular tax delinquency dates are not postponed until May 1, the first payment must be made by Feb. 1. The remaining three payments are delinquent on Apr. 1, June 1, and Aug 1. [§ 31.101(a)] If regular tax delinquency dates are postponed until May 1 or later, then the delinquency dates for payments are all extended by the same number of months the regular tax bill was postponed. The third installment deadline may not be extended beyond Dec. 31. [§ 31.032(e)]	Six percent of the delinquent installment amount. [§ 31.032(c)] 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]. 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)]
32: Tax bills for nonperformance of service in lieu of payment of taxes. [§§ 31.035, 31.036, and 31.037]	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] 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)] [§ 31.035(e)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees [§ 6.30(c)] if delinquent between February 1 and May 1. [§ 33.07] If delinquent on or after June 1, accrues 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month. [§ 33.08] [§ 31.035(e)]	One percent for each month or portion of month tax remains delinquent. [§§ 33.01(c) and 31.035(e)]
33. Tax bills for person on active duty with the military during a war or national emergency. [31.02(b)] NOTE: The taxes are delinquent and accrue penalties and interest with all other tax bills. The penalties and interest are waived if the taxes are paid on a timely basis. Timely payments are those made within 60 days of: The covered person being discharged from active duty. The covered person returning to the state for more than 10 days. The covered person returning to non-active status in the Reserves or National Guard The war or national emergency ends.	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] 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)]	Six percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops increasing. [§ 33.01(a)] If delinquent before June 1, if applicable, on July 1 also accrues up to 20 percent penalty for attorney fees [§ 6.30(c)] if delinquent between February 1 and May 1. [§ 33.07] If delinquent on or after June 1, accrues 20 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month. [§ 33.08]	One percent for each month or portion of month tax remains delinquent. [§ 33.01(c)]

Delinquency Dates, Penalty and Interest by Type of Property Tax Bill

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