Delinquent Penalty & Interest
P&I Chart Updated for Delinquent Property TaxesThe updated schedule below provides the penalty and interest (P&I) rates used to calculate the total amount due on delinquent tax bills. The months included are October 2002 to September 2003. The last schedule published was in the August 2001 STATEMENT.
In prior tax years, these rates were governed by both Article 7336 (repealed), Texas Revised Civil Statutes, and by Tax Code Section 33.01. 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 litigation is pending on those taxes. So, for the first time, only Section 33.01 governs this year’s schedule.
The schedule does not include any additional penalty for attorney fees. The rates in this schedule do not apply to taxes paid for omitted property, for split payment, for late mailed tax bills, for installment payments or for homesteads that had a tax deferral. These rates also do not apply to delinquent taxes in which a successful tax rate rollback election took place because the normal delinquency date does not apply.
To use this schedule, find the month in which the tax is being paid. Go to the tax year in that column for which a delinquent tax was assessed. Multiply the corresponding P&I percentage amount times the tax amount to determine the amount of P&I on the base tax.
Delinquent Penalty & Interest Schedule
2002/2003
OCTOBER
2002NOVEMBER
2002DECEMBER
2002JANUARY
2003FEBRUARY
2003MARCH
2003Year P&I Year P&I Year P&I Year P&I Year P&I Year P&I 1982 2.490 1982 2.500 1982 2.510 1982 2.520 1983 2.370 1983 2.380 1983 2.390 1983 2.400 1983 2.410 1983 2.420 1984 2.250 1984 2.260 1984 2.270 1984 2.280 1984 2.290 1984 2.300 1985 2.130 1985 2.140 1985 2.150 1985 2.160 1985 2.170 1985 2.180 1986 2.010 1986 2.020 1986 2.030 1986 2.040 1986 2.050 1986 2.060 1987 1.890 1987 1.900 1987 1.910 1987 1.920 1987 1.930 1987 1.940 1988 1.770 1988 1.780 1988 1.790 1988 1.800 1988 1.810 1988 1.820 1989 1.650 1989 1.660 1989 1.670 1989 1.680 1989 1.690 1989 1.700 1990 1.530 1990 1.540 1990 1.550 1990 1.560 1990 1.570 1990 1.580 1991 1.410 1991 1.420 1991 1.430 1991 1.440 1991 1.450 1991 1.460 1992 1.290 1992 1.300 1992 1.310 1992 1.320 1992 1.330 1992 1.340 1993 1.170 1993 1.180 1993 1.190 1993 1.200 1993 1.210 1993 1.220 1994 1.050 1994 1.060 1994 1.070 1994 1.080 1994 1.090 1994 1.100 1995 0.930 1995 0.940 1995 0.950 1995 0.960 1995 0.970 1995 0.980 1996 0.810 1996 0.820 1996 0.830 1996 0.840 1996 0.850 1996 0.860 1997 0.690 1997 0.700 1997 0.710 1997 0.720 1997 0.730 1997 0.740 1998 0.570 1998 0.580 1998 0.590 1998 0.600 1998 0.610 1998 0.620 1999 0.450 1999 0.460 1999 0.470 1999 0.480 1999 0.490 1999 0.500 2000 0.330 2000 0.340 2000 0.350 2000 0.360 2000 0.370 2000 0.380 2001 0.210 2001 0.220 2001 0.230 2001 0.240 2001 0.250 2001 0.260 2002 0.070 2002 0.090
APRIL
2003MAY
2003JUNE
2003JULY
2003AUGUST
2003SEPTEMBER
2003Year P&I Year P&I Year P&I Year P&I Year P&I Year P&I 1983 2.430 1983 2.440 1983 2.450 1983 2.460 1983 2.470 1983 2.480 1984 2.310 1984 2.320 1984 2.330 1984 2.340 1984 2.350 1984 2.360 1985 2.190 1985 2.200 1985 2.210 1985 2.220 1985 2.230 1985 2.240 1986 2.070 1986 2.080 1986 2.090 1986 2.100 1986 2.110 1986 2.120 1987 1.950 1987 1.960 1987 1.970 1987 1.980 1987 1.990 1987 2.000 1988 1.830 1988 1.840 1988 1.850 1988 1.860 1988 1.870 1988 1.880 1989 1.710 1989 1.720 1989 1.730 1989 1.740 1989 1.750 1989 1.760 1990 1.590 1990 1.600 1990 1.610 1990 1.620 1990 1.630 1990 1.640 1991 1.470 1991 1.480 1991 1.490 1991 1.500 1991 1.510 1991 1.520 1992 1.350 1992 1.360 1992 1.370 1992 1.380 1992 1.390 1992 1.400 1993 1.230 1993 1.240 1993 1.250 1993 1.260 1993 1.270 1993 1.280 1994 1.110 1994 1.120 1994 1.130 1994 1.140 1994 1.150 1994 1.160 1995 0.990 1995 1.000 1995 1.010 1995 1.020 1995 1.030 1995 1.040 1996 0.870 1996 0.880 1996 0.890 1996 0.900 1996 0.910 1996 0.920 1997 0.750 1997 0.760 1997 0.770 1997 0.780 1997 0.790 1997 0.800 1998 0.630 1998 0.640 1998 0.650 1998 0.660 1998 0.670 1998 0.680 1999 0.510 1999 0.520 1999 0.530 1999 0.540 1999 0.550 1999 0.560 2000 0.390 2000 0.400 2000 0.410 2000 0.420 2000 0.430 2000 0.440 2001 0.270 2001 0.280 2001 0.290 2001 0.300 2001 0.310 2001 0.320 2002 0.110 2002 0.130 2002 0.150 2002 0.180 2002 0.190 2002 0.200
