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2008 Penalty and Interest Chart

The Comptroller’s Property Tax Assistance Division has updated the penalty and interest (P&I) rate schedule used to calculate the total amount due on delinquent property tax bills. The updated schedule applies to delinquent tax payments in the months of October 2008 through September 2009.

Tax Code Section 33.01 establishes the P&I rates on delinquent property taxes. Tax Code Section 33.05 provides that real property taxes delinquent more than 20 years and personal property taxes delinquent more than 10 years are removed from the tax rolls, unless the taxing unit has pending litigation on those taxes. The web address below shows the rates for 20 years.

The schedule does not include additional penalty for attorney fees.

The schedule includes the rates for taxes delinquent on Feb. 1 of the tax year. These rates do not apply to delinquent taxes based on a different delinquency date. Instances of a different delinquency date include taxes on omitted property, split payments, late mailed tax bills, installment payments or homesteads with a tax deferral. Except for school districts, these rates also do not apply to delinquent taxes for a year in which a tax rate rollback election reduced the tax rate because the taxing unit had to extend the delinquency date.

To use this schedule, 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.

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