Statement - October/November 1999

Collection Time: Delinquency Dates,
Penalty and Interest Vary By Type of Property Tax Bill
Rylander Reports
Comptroller Requests Information on 1999 Property Values and Taxes

October is tax bill mailing month in the property tax calendar and kicks off 1999 property tax collections. With recent legislative changes, property tax collectors are asking questions about sending late and corrected tax bills. The Texas Property Tax Code addresses 27 different "types" of property tax bills. These bills may vary by delinquency date and in applying delinquent penalty and interest charges. The chart that begins below details each type of bill, its delinquency date, any penalty, and interest amount. The chart reflects recent legislative changes, including the application of the attorney's fees for delinquent taxes.
All property tax bills are due on receipt. Section 31.01, Property Tax Code, provides that failure to send or receive the tax bill does not affect the validity of the tax, penalty, or interest, the due date, the existence of a tax lien, or any procedure instituted to collect a tax.
The only exception is that a property tax collector may provide for not sending a bill under the total unpaid taxes 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 unpaid taxes on the property is $15 or more.
For questions about property tax bills and collections, call the Property Tax Division's technical assistance hotline at 1-800-252-9121. In Austin, call 305-9999.
Contributing to this article:
Carolyn Kyzar

Tax Bills, Delinquency Dates, and Penalty and Interest

Type of Tax Bill Delinquency Date Penalty Interest

A: Tax bills based on original appraisal roll for taxing units and mailed before January 10. February 1, unless split payment option is offered by collecting unit (Sec. 31.02). 6 percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops accruing [Sec. 33.01(a)]. If applicable, on July 1 also accrues 15 percent penalty for attorney fees if delinquent between February 1 and May 1 (Sec. 33.07). 1 percent for each month or portion of month tax remains delinquent. [Sec. 33.01(c)]

B: Tax bills based on original appraisal roll for taxing unit but mailed after January 10. First day of next month that provides at least 21 days for payment [Sec. 31.04(a)]. Same as A. If applicable, on July 1 also accrues 15 percent penalty for attorney fees if delinquent between February 1 and May 1 (Sec. 33.07). If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08). Same as A.

C: Corrected tax bills for taxes not paid from original tax bills. Same as delinquency date on original tax bills [Sec. 26.15(d)]. Same as A. Penalty may be automatic if corrected tax bills mailed after the delinquency date, and original tax bills are still delinquent. If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08). Same as A.

D: Corrected tax bills for taxes that are already paid from original tax bills. First day of next month that provides at least 21 days for payment [Sec. 26.15(e)]. Same as B & C. Same as A.

E. Tax bills mailed after September 30 in a taxing unit that adopted a late discount option (Sec. 31.05). First day of next month following fourth full calendar month from date tax bills were mailed [Sec. 31.04(d)]. Same as B & C. Same as A.

F: Tax bills mailed in taxing unit that adopted split payment option (Sec. 31.03). One half of taxes must be paid by November 30. Remaining half delinquent if not paid by June 30 [Sec. 31.03(a)]. 12 percent on second half beginning July 1 [Sec. 33.01(b)]. If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08). Same as A.

G: Corrected tax bills based on individual turning 65 during the year, but receiving the over-65 exemption for the entire year (Sec. 26.112). Same as B. Same as C. Same as A.

H: Corrected tax bills based on individual no longer qualifying for an over-65 exemption on county, city, or special district taxes (Sec. 26.10). If paid, same as B. If not paid, same as C. Same as C. Same as A.

I: Corrected tax bills based on organization (Secs. 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.30) qualifying for exemption for a portion of the year (Sec. 11.42). Same as B. Same as C. Same as A.

J: Tax bills based on low-incoming housing exemption (Secs. 11.36 & 26.111).

1. Exemption granted before tax bills mailed. Same as A. Same as A. Same as A.

2. Exemption granted after tax bills mailed, but taxes not paid. Same as A. Same as B. Same as A.

3. Exemption terminates before tax bills mailed. Same as A. Same as A. Same as A.

4. Exemption terminates after tax bills mailed. February 1 if mailed before January 10; otherwise, first day of next month providing at least 21 days for payment [Sec. 26.09(d)]. Same as B. Same as A.

K. Tax bills including penalty for late-filed applications for agricultural, open-space, and timberland (Secs. 23.431, 23.541, & 23.751). Same as A
[Secs. 23.43(d), 23.541(d), & 23.751(d)]. Same as A
Secs. 23.43(d), 23.541(d), & 23.751(d)]. Same as A
[Secs. 23.43(d), 23.541(d), & 23.751(d)].

L: Tax bills including penalty for violating deed restriction for recreational, park, scenic, or public access airport property land [Secs. 23.87(c) & 23.97(c)]. Same as A
[Secs. 23.87(c) & 23.97(c)]. Same as A
[Secs. 23.87(c) & 23.97(c)]. Same as A
[Secs. 23.87(c) & 23.97(c)].

M: Tax bills based on four installment payments for over-65, disabled, and disaster victim homeowners (Secs. 31.031 & 31.032). 1. First payment delinquent February 1. Remaining three payments delinquent April 1, June 1, and August 1 [Secs. 31.031(a) & 31.032(b)]. 12 percent on delinquent installment amount [Secs. 31.031(b) & 31.032(c)]. If applicable, on July 1 also accrues 15 percent penalty for attorney fees if delinquent between February 1 and May 1 (Sec. 33.07). If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08) Same as A.

2. If postponed to May 1 or later, deadline extended by number of months delinquency date was postponed [Secs. 31.031(d) & 31.032(e)]. 12 percent on delinquent installment amount [Secs. 31.031(b) & 31.032(c)]. If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08). Same as A.

N: Tax bills mailed for supplemental appraisal records (Sec. 25.23). February 1 if mailed before January 10; otherwise, first day of next month providing at least 21 days for payment [Sec. 26.09(d)]. Same as B. Same as A.

O: Tax bills based on erroneous allowed exemption [Sec. 11.43(i)]. Same as B. 50 percent penalty for a delinquent tax on property received erroneous exemption under certain circumstances. Additional penalty for attorney fees incurred as in B. Same as A.

P: Tax bills based on substantial value change by review board [Sec. 25.25(d)]. February 1 if mailed before January 10; otherwise, first day of next month providing at least 21 days for payment [Sec. 26.09(d)]. None charged on 10 percent additional penalty for late change. None charged on 10 percent additional penalty for late change.

Q: Tax bills based on omitted property - property not taxed in prior tax year (Sec. 25.21). February 1, if tax bills for omitted property are mailed with current year bills. (See A & B.) 1. None for prior years for omission.
2. Penalty accrues as in B if omitted property tax bills become delinquent.
1 percent for each month from date taxes would have become delinquent had taxes been imposed in proper year [Sec. 26.09(d)].

R: Tax bills based on expiration of tax deferral or abatement for an over-65 homeowner (Sec. 33.06). On or after the 91st day after the deferral or abatement period expires [Sec. 33.06(d)]. Penalty accrued prior to deferral or abatement. On or after the 91st day after the deferral or abatement ends, add 15 percent penalty for attorney's fees [Secs. 33.06(d) & 33.07]. Interest accrued prior to deferral or abatement, plus 8 percent interest accrued during deferral or abated period, plus same as A after deferral or abatement ends [Sec. 33.06(d)].

S: Tax bills for taxing unit reducing its rate for a successful rollback election (Sec. 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 the number of days to the delinquency date for the first tax bills - usually February 1 [Sec. 26.07(f)]. Same as A. Same as A.

T: Tax bills for a final determination of appeals that changed tax liability:

1. Changes after tax bills mailed but taxes not paid [Sec. 42.42(a)]. Same as delinquency date on the original tax bills [Sec. 42.42(a)]. Same as A. Same as A.

2. Changes after taxes paid and additional amount of taxes due [Sec. 42.42(b)]. February 1 if mailed before January 10; otherwise the first day of the next month that provides at least 21 days for payment [Secs. 42.42(b)]. Same as A if bills mailed before January 10. Same as B if bills mailed after January 10. Same as A.

3. Changes after partial payment of taxes pending appeal are paid [Secs. 42.42(c) & 42.08]. Same as P - 2. Same as A. 1 percent for each month from the date the taxes would have become delinquent [Sec. 42.42(c)].

4. Tax bill mailed after no payment was made because court found payment would constitute unreasonable restraint on owner [Sec. 42.42(d)]. Same as P - 2. Same as A. Same as P- 2.

U: Delinquent tax bills for first year delinquency [Sec. 33.04(a)]. Already delinquent. Same as A. Same as A.

V: Delinquent tax bills for taxes delinquent for five or more years or a multiple of five years [Sec. 33.04(c)]. Already delinquent. 1. If taxing unit mailed tax bills in year divisible by five, same as A.
2. If taxing unit did not mail tax bills in year divisible by five, penalty cancelled [Sec. 33.04(c)] but reinstate if collector delivers five-year notice [Sec. 33.04(f)].
1. If taxing unit mailed tax bills in year divisible by five, same as A.
2. If taxing unit did not mail tax bills in year divisible by five, interest cancelled [Sec. 33.04(c)] but reinstate if collector delivers five-year notice [Sec. 33.04(f)].

W: Tax bills sent by county tax assessor-collectors for deficiency in motor vehicle, boat and motor, heavy equipment, and manufacture housing inventory tax escrow accounts [Secs. 23.122(k), 23.124, 23.142, & 23.128]. February 1 [Secs. 23.122(k) & 23.125(k)]. Same as A [Secs. 23.122(k) & 23.125(k)]. Same as A [Secs. 23.122(k) & 23.125(k)].

X: Rollback bills for changes in use of agricultural land (1-d)** (Sec. 23.46). February 1 of the year following the year in which the land's sale or change of use occurs [Sec. 23.46(c)]. Penalty accrues as in A if the rollback bill becomes delinquent [Sec.23.46(c)]. Interest accrues as in A if rollback bill becomes delinquent [Sec. 23.46(c)].

Y: Rollback bills for changes in use of open-space, timberland (1-d-1), or restricted use timberland *** (Secs. 23.55, 23.76, & 23.9807). February 1 of the year following the year in which the change of use occurs [Secs. 23.55(e), 23.75(e), & 23.9807(f)]. Same as A [Secs. 23.55(e) 23.75(e), & 23.9807(f)]. Same as A [Secs. 23.55(e) 23.75(e), & 23.9807(f)].

Z: Rollback bills for property that no long is subject to a deed restriction or that changes use***(Secs. 23.86 & 23.96). February 1 of the year following the year that the property is no longer subject to a deed restriction or that changes use [Secs. 23.86(c) & 23.97(c)]. Same as A [Secs. 23.86(c) & 23.97(c)]. Same as A [Secs. 23.86(c) & 23.97(c)].

AA: Tax bills for nonperformance of service in lieu of payment of taxes [Secs. 31.035, 31.036, & 31.037]. February 1, or the first day of the next month that gives 21 days after delivery of notice that contract has been terminated [Sec. 31.035(e)]. Same as A or B [Sec. 31.035(e)]. Same as A [Sec. 31.035(e)].

Type of Tax Bill	Delinquency Date	Penalty	Interest
A: Tax bills based on original appraisal roll for taxing units and mailed before January 10.	February 1, unless split payment option is offered by collecting unit (Sec. 31.02).	6 percent for first month or portion of month, plus 1 percent for each additional month delinquent. On July 1, accrues 12 percent and stops accruing [Sec. 33.01(a)]. If applicable, on July 1 also accrues 15 percent penalty for attorney fees if delinquent between February 1 and May 1 (Sec. 33.07).	1 percent for each month or portion of month tax remains delinquent. [Sec. 33.01(c)]
B: Tax bills based on original appraisal roll for taxing unit but mailed after January 10.	First day of next month that provides at least 21 days for payment [Sec. 31.04(a)].	Same as A. If applicable, on July 1 also accrues 15 percent penalty for attorney fees if delinquent between February 1 and May 1 (Sec. 33.07). If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08).	Same as A.
C: Corrected tax bills for taxes not paid from original tax bills.	Same as delinquency date on original tax bills [Sec. 26.15(d)].	Same as A. Penalty may be automatic if corrected tax bills mailed after the delinquency date, and original tax bills are still delinquent. If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08).	Same as A.
D: Corrected tax bills for taxes that are already paid from original tax bills.	First day of next month that provides at least 21 days for payment [Sec. 26.15(e)].	Same as B & C.	Same as A.
E. Tax bills mailed after September 30 in a taxing unit that adopted a late discount option (Sec. 31.05).	First day of next month following fourth full calendar month from date tax bills were mailed [Sec. 31.04(d)].	Same as B & C.	Same as A.
F: Tax bills mailed in taxing unit that adopted split payment option (Sec. 31.03).	One half of taxes must be paid by November 30. Remaining half delinquent if not paid by June 30 [Sec. 31.03(a)].	12 percent on second half beginning July 1 [Sec. 33.01(b)]. If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08).	Same as A.
G: Corrected tax bills based on individual turning 65 during the year, but receiving the over-65 exemption for the entire year (Sec. 26.112).	Same as B.	Same as C.	Same as A.
H: Corrected tax bills based on individual no longer qualifying for an over-65 exemption on county, city, or special district taxes (Sec. 26.10).	If paid, same as B. If not paid, same as C.	Same as C.	Same as A.
I: Corrected tax bills based on organization (Secs. 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.30) qualifying for exemption for a portion of the year (Sec. 11.42).	Same as B.	Same as C.	Same as A.
J: Tax bills based on low-incoming housing exemption (Secs. 11.36 & 26.111).
1. Exemption granted before tax bills mailed.	Same as A.	Same as A.	Same as A.
2. Exemption granted after tax bills mailed, but taxes not paid.	Same as A.	Same as B.	Same as A.
3. Exemption terminates before tax bills mailed.	Same as A.	Same as A.	Same as A.
4. Exemption terminates after tax bills mailed.	February 1 if mailed before January 10; otherwise, first day of next month providing at least 21 days for payment [Sec. 26.09(d)].	Same as B.	Same as A.
K. Tax bills including penalty for late-filed applications for agricultural, open-space, and timberland (Secs. 23.431, 23.541, & 23.751).	Same as A [Secs. 23.43(d), 23.541(d), & 23.751(d)].	Same as A Secs. 23.43(d), 23.541(d), & 23.751(d)].	Same as A [Secs. 23.43(d), 23.541(d), & 23.751(d)].
L: Tax bills including penalty for violating deed restriction for recreational, park, scenic, or public access airport property land [Secs. 23.87(c) & 23.97(c)].	Same as A [Secs. 23.87(c) & 23.97(c)].	Same as A [Secs. 23.87(c) & 23.97(c)].	Same as A [Secs. 23.87(c) & 23.97(c)].
M: Tax bills based on four installment payments for over-65, disabled, and disaster victim homeowners (Secs. 31.031 & 31.032).	1. First payment delinquent February 1. Remaining three payments delinquent April 1, June 1, and August 1 [Secs. 31.031(a) & 31.032(b)].	12 percent on delinquent installment amount [Secs. 31.031(b) & 31.032(c)]. If applicable, on July 1 also accrues 15 percent penalty for attorney fees if delinquent between February 1 and May 1 (Sec. 33.07). If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08)	Same as A.
	2. If postponed to May 1 or later, deadline extended by number of months delinquency date was postponed [Secs. 31.031(d) & 31.032(e)].	12 percent on delinquent installment amount [Secs. 31.031(b) & 31.032(c)]. If delinquent on or after June 1, accrues 15 percent penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month (Sec. 33.08).	Same as A.
N: Tax bills mailed for supplemental appraisal records (Sec. 25.23).	February 1 if mailed before January 10; otherwise, first day of next month providing at least 21 days for payment [Sec. 26.09(d)].	Same as B.	Same as A.
O: Tax bills based on erroneous allowed exemption [Sec. 11.43(i)].	Same as B.	50 percent penalty for a delinquent tax on property received erroneous exemption under certain circumstances. Additional penalty for attorney fees incurred as in B.	Same as A.
P: Tax bills based on substantial value change by review board [Sec. 25.25(d)].	February 1 if mailed before January 10; otherwise, first day of next month providing at least 21 days for payment [Sec. 26.09(d)].	None charged on 10 percent additional penalty for late change.	None charged on 10 percent additional penalty for late change.
Q: Tax bills based on omitted property - property not taxed in prior tax year (Sec. 25.21).	February 1, if tax bills for omitted property are mailed with current year bills. (See A & B.)	1. None for prior years for omission. 2. Penalty accrues as in B if omitted property tax bills become delinquent.	1 percent for each month from date taxes would have become delinquent had taxes been imposed in proper year [Sec. 26.09(d)].
R: Tax bills based on expiration of tax deferral or abatement for an over-65 homeowner (Sec. 33.06).	On or after the 91st day after the deferral or abatement period expires [Sec. 33.06(d)].	Penalty accrued prior to deferral or abatement. On or after the 91st day after the deferral or abatement ends, add 15 percent penalty for attorney's fees [Secs. 33.06(d) & 33.07].	Interest accrued prior to deferral or abatement, plus 8 percent interest accrued during deferral or abated period, plus same as A after deferral or abatement ends [Sec. 33.06(d)].
S: Tax bills for taxing unit reducing its rate for a successful rollback election (Sec. 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 the number of days to the delinquency date for the first tax bills - usually February 1 [Sec. 26.07(f)].	Same as A.	Same as A.
T: Tax bills for a final determination of appeals that changed tax liability:
1. Changes after tax bills mailed but taxes not paid [Sec. 42.42(a)].	Same as delinquency date on the original tax bills [Sec. 42.42(a)].	Same as A.	Same as A.
2. Changes after taxes paid and additional amount of taxes due [Sec. 42.42(b)].	February 1 if mailed before January 10; otherwise the first day of the next month that provides at least 21 days for payment [Secs. 42.42(b)].	Same as A if bills mailed before January 10. Same as B if bills mailed after January 10.	Same as A.
3. Changes after partial payment of taxes pending appeal are paid [Secs. 42.42(c) & 42.08].	Same as P - 2.	Same as A.	1 percent for each month from the date the taxes would have become delinquent [Sec. 42.42(c)].
4. Tax bill mailed after no payment was made because court found payment would constitute unreasonable restraint on owner [Sec. 42.42(d)].	Same as P - 2.	Same as A.	Same as P- 2.
U: Delinquent tax bills for first year delinquency [Sec. 33.04(a)].	Already delinquent.	Same as A.	Same as A.
V: Delinquent tax bills for taxes delinquent for five or more years or a multiple of five years [Sec. 33.04(c)].	Already delinquent.	1. If taxing unit mailed tax bills in year divisible by five, same as A. 2. If taxing unit did not mail tax bills in year divisible by five, penalty cancelled [Sec. 33.04(c)] but reinstate if collector delivers five-year notice [Sec. 33.04(f)].	1. If taxing unit mailed tax bills in year divisible by five, same as A. 2. If taxing unit did not mail tax bills in year divisible by five, interest cancelled [Sec. 33.04(c)] but reinstate if collector delivers five-year notice [Sec. 33.04(f)].
W: Tax bills sent by county tax assessor-collectors for deficiency in motor vehicle, boat and motor, heavy equipment, and manufacture housing inventory tax escrow accounts [Secs. 23.122(k), 23.124, 23.142, & 23.128].	February 1 [Secs. 23.122(k) & 23.125(k)].	Same as A [Secs. 23.122(k) & 23.125(k)].	Same as A [Secs. 23.122(k) & 23.125(k)].
X: Rollback bills for changes in use of agricultural land (1-d)** (Sec. 23.46).	February 1 of the year following the year in which the land's sale or change of use occurs [Sec. 23.46(c)].	Penalty accrues as in A if the rollback bill becomes delinquent [Sec.23.46(c)].	Interest accrues as in A if rollback bill becomes delinquent [Sec. 23.46(c)].
Y: Rollback bills for changes in use of open-space, timberland (1-d-1), or restricted use timberland *** (Secs. 23.55, 23.76, & 23.9807).	February 1 of the year following the year in which the change of use occurs [Secs. 23.55(e), 23.75(e), & 23.9807(f)].	Same as A [Secs. 23.55(e) 23.75(e), & 23.9807(f)].	Same as A [Secs. 23.55(e) 23.75(e), & 23.9807(f)].
Z: Rollback bills for property that no long is subject to a deed restriction or that changes use***(Secs. 23.86 & 23.96).	February 1 of the year following the year that the property is no longer subject to a deed restriction or that changes use [Secs. 23.86(c) & 23.97(c)].	Same as A [Secs. 23.86(c) & 23.97(c)].	Same as A [Secs. 23.86(c) & 23.97(c)].
AA: Tax bills for nonperformance of service in lieu of payment of taxes [Secs. 31.035, 31.036, & 31.037].	February 1, or the first day of the next month that gives 21 days after delivery of notice that contract has been terminated [Sec. 31.035(e)].	Same as A or B [Sec. 31.035(e)].	Same as A [Sec. 31.035(e)].