Statement - August 2003

Delinquent Penalty & Interest
P&I Chart Updated for Delinquent Property Taxes
The 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 2003 to September 2004. The last schedule published was in the August 2002 STATEMENT.

Tax Code Section 33.01 establishes these rates. 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.

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.

Penalty and Interest Rate Schedule 2003/2004

OCTOBER
2003 NOVEMBER
2003 DECEMBER
2003 JANUARY
2004 FEBRUARY
2004 MARCH
2004

Year P&I Year P&I Year P&I Year P&I Year P&I Year P&I

1983 2.490 1983 2.500 1983 2.510 1983 2.520

1984 2.370 1984 2.380 1984 2.390 1984 2.400 1984 2.410 1984 2.420

1985 2.250 1985 2.260 1985 2.270 1985 2.280 1985 2.290 1985 2.300

1986 2.130 1986 2.140 1986 2.150 1986 2.160 1986 2.170 1986 2.180

1987 2.010 1987 2.020 1987 2.030 1987 2.040 1987 2.050 1987 2.060

1988 1.890 1988 1.900 1988 1.910 1988 1.920 1988 1.930 1988 1.940

1989 1.770 1989 1.780 1989 1.790 1989 1.800 1989 1.810 1989 1.820

1990 1.650 1990 1.660 1990 1.670 1990 1.680 1990 1.690 1990 1.700

1991 1.530 1991 1.540 1991 1.550 1991 1.560 1991 1.570 1991 1.580

1992 1.410 1992 1.420 1992 1.430 1992 1.440 1992 1.450 1992 1.460

1993 1.290 1993 1.300 1993 1.310 1993 1.320 1993 1.330 1993 1.340

1994 1.170 1994 1.180 1994 1.190 1994 1.200 1994 1.210 1994 1.220

1995 1.050 1995 1.060 1995 1.070 1995 1.080 1995 1.090 1995 1.100

1996 0.930 1996 0.940 1996 0.950 1996 0.960 1996 0.970 1996 0.980

1997 0.810 1997 0.820 1997 0.830 1997 0.840 1997 0.850 1997 0.860

1998 0.690 1998 0.700 1998 0.710 1998 0.720 1998 0.730 1998 0.740

1999 0.570 1999 0.580 1999 0.590 1999 0.600 1999 0.610 1999 0.620

2000 0.450 2000 0.460 2000 0.470 2000 0.480 2000 0.490 2000 0.500

2001 0.330 2001 0.340 2001 0.350 2001 0.360 2001 0.370 2001 0.380

2002 0.210 2002 0.220 2002 0.230 2002 0.240 2002 0.250 2002 0.260

2003 0.070 2003 0.090

APRIL
2004 MAY
2004 JUNE
2004 JULY
2004 AUGUST
2004 SEPTEMBER
2004

Year P&I Year P&I Year P&I Year P&I Year P&I Year P&I

1984 2.430 1984 2.440 1984 2.450 1984 2.460 1984 2.470 1984 2.480

1985 2.310 1985 2.320 1985 2.330 1985 2.340 1985 2.350 1985 2.360

1986 2.190 1986 2.200 1986 2.210 1986 2.220 1986 2.230 1986 2.240

1987 2.070 1987 2.080 1987 2.090 1987 2.100 1987 2.110 1987 2.120

1988 1.950 1988 1.960 1988 1.970 1988 1.980 1988 1.990 1988 2.000

1989 1.830 1989 1.840 1989 1.850 1989 1.860 1989 1.870 1989 1.880

1990 1.710 1990 1.720 1990 1.730 1990 1.740 1990 1.750 1990 1.760

1991 1.590 1991 1.600 1991 1.610 1991 1.620 1991 1.630 1991 1.640

1992 1.470 1992 1.480 1992 1.490 1992 1.500 1992 1.510 1992 1.520

1993 1.350 1993 1.360 1993 1.370 1993 1.380 1993 1.390 1993 1.400

1994 1.230 1994 1.240 1994 1.250 1994 1.260 1994 1.270 1994 1.280

1995 1.110 1995 1.120 1995 1.130 1995 1.140 1995 1.150 1995 1.160

1996 0.990 1996 1.000 1996 1.010 1996 1.020 1996 1.030 1996 1.040

1997 0.870 1997 0.880 1997 0.890 1997 0.900 1997 0.910 1997 0.920

1998 0.750 1998 0.760 1998 0.770 1998 0.780 1998 0.790 1998 0.800

1999 0.630 1999 0.640 1999 0.650 1999 0.660 1999 0.670 1999 0.680

2000 0.510 2000 0.520 2000 0.530 2000 0.540 2000 0.550 2000 0.560

2001 0.390 2001 0.400 2001 0.410 2001 0.420 2001 0.430 2001 0.440

2002 0.270 2002 0.280 2002 0.290 2002 0.300 2002 0.310 2002 0.320

2003 0.110 2003 0.130 2003 0.150 2003 0.180 2003 0.190 2003 0.200

OCTOBER 2003		NOVEMBER 2003		DECEMBER 2003		JANUARY 2004		FEBRUARY 2004		MARCH 2004
Year	P&I	Year	P&I	Year	P&I	Year	P&I	Year	P&I	Year	P&I
1983	2.490	1983	2.500	1983	2.510	1983	2.520
1984	2.370	1984	2.380	1984	2.390	1984	2.400	1984	2.410	1984	2.420
1985	2.250	1985	2.260	1985	2.270	1985	2.280	1985	2.290	1985	2.300
1986	2.130	1986	2.140	1986	2.150	1986	2.160	1986	2.170	1986	2.180
1987	2.010	1987	2.020	1987	2.030	1987	2.040	1987	2.050	1987	2.060
1988	1.890	1988	1.900	1988	1.910	1988	1.920	1988	1.930	1988	1.940
1989	1.770	1989	1.780	1989	1.790	1989	1.800	1989	1.810	1989	1.820
1990	1.650	1990	1.660	1990	1.670	1990	1.680	1990	1.690	1990	1.700
1991	1.530	1991	1.540	1991	1.550	1991	1.560	1991	1.570	1991	1.580
1992	1.410	1992	1.420	1992	1.430	1992	1.440	1992	1.450	1992	1.460
1993	1.290	1993	1.300	1993	1.310	1993	1.320	1993	1.330	1993	1.340
1994	1.170	1994	1.180	1994	1.190	1994	1.200	1994	1.210	1994	1.220
1995	1.050	1995	1.060	1995	1.070	1995	1.080	1995	1.090	1995	1.100
1996	0.930	1996	0.940	1996	0.950	1996	0.960	1996	0.970	1996	0.980
1997	0.810	1997	0.820	1997	0.830	1997	0.840	1997	0.850	1997	0.860
1998	0.690	1998	0.700	1998	0.710	1998	0.720	1998	0.730	1998	0.740
1999	0.570	1999	0.580	1999	0.590	1999	0.600	1999	0.610	1999	0.620
2000	0.450	2000	0.460	2000	0.470	2000	0.480	2000	0.490	2000	0.500
2001	0.330	2001	0.340	2001	0.350	2001	0.360	2001	0.370	2001	0.380
2002	0.210	2002	0.220	2002	0.230	2002	0.240	2002	0.250	2002	0.260
								2003	0.070	2003	0.090

APRIL 2004		MAY 2004		JUNE 2004		JULY 2004		AUGUST 2004		SEPTEMBER 2004
Year	P&I	Year	P&I	Year	P&I	Year	P&I	Year	P&I	Year	P&I
1984	2.430	1984	2.440	1984	2.450	1984	2.460	1984	2.470	1984	2.480
1985	2.310	1985	2.320	1985	2.330	1985	2.340	1985	2.350	1985	2.360
1986	2.190	1986	2.200	1986	2.210	1986	2.220	1986	2.230	1986	2.240
1987	2.070	1987	2.080	1987	2.090	1987	2.100	1987	2.110	1987	2.120
1988	1.950	1988	1.960	1988	1.970	1988	1.980	1988	1.990	1988	2.000
1989	1.830	1989	1.840	1989	1.850	1989	1.860	1989	1.870	1989	1.880
1990	1.710	1990	1.720	1990	1.730	1990	1.740	1990	1.750	1990	1.760
1991	1.590	1991	1.600	1991	1.610	1991	1.620	1991	1.630	1991	1.640
1992	1.470	1992	1.480	1992	1.490	1992	1.500	1992	1.510	1992	1.520
1993	1.350	1993	1.360	1993	1.370	1993	1.380	1993	1.390	1993	1.400
1994	1.230	1994	1.240	1994	1.250	1994	1.260	1994	1.270	1994	1.280
1995	1.110	1995	1.120	1995	1.130	1995	1.140	1995	1.150	1995	1.160
1996	0.990	1996	1.000	1996	1.010	1996	1.020	1996	1.030	1996	1.040
1997	0.870	1997	0.880	1997	0.890	1997	0.900	1997	0.910	1997	0.920
1998	0.750	1998	0.760	1998	0.770	1998	0.780	1998	0.790	1998	0.800
1999	0.630	1999	0.640	1999	0.650	1999	0.660	1999	0.670	1999	0.680
2000	0.510	2000	0.520	2000	0.530	2000	0.540	2000	0.550	2000	0.560
2001	0.390	2001	0.400	2001	0.410	2001	0.420	2001	0.430	2001	0.440
2002	0.270	2002	0.280	2002	0.290	2002	0.300	2002	0.310	2002	0.320
2003	0.110	2003	0.130	2003	0.150	2003	0.180	2003	0.190	2003	0.200