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Exemption Related Tax Bills

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.

Exemption Related Tax Bills

Type of Tax Bill Delinquency Date Penalty Interest

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]

  1. If the original bill was paid, then the first day of next month that provides at least 21 days for payment.
    [§ 31.04(a)]
  2. If the original bill was not paid, then the same as delinquency date on original tax bills.
    [§ 26.15(d)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. 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]
  4. 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)]

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]

  1. If the original bill was paid, then the first day of next month that provides at least 21 days for payment.
    [§ 31.04(a)]
  2. If the original bill was not paid, then the same as delinquency date on original tax bills.
    [§ 26.15(d)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. 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]
  4. 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)]

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)]

  1. If the original bill was paid, then the first day of next month that provides at least 21 days for payment.
    [§ 31.04(a)]
  2. If the original bill was not paid, then the same as delinquency date on original tax bills.
    [§ 26.15(d)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. 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]
  4. 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)]

Tax bills based on low-incoming housing exemption.
[§§ 11.181, 11.182, 11.1825, 11.1826, 11.436 and 26.111]

  1. If mailed before Jan. 10 then delinquent on Feb. 1; unless split payment option is offered by collecting unit.
    [§ 31.02]
  2. 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)]
  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. 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]
  4. 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)]

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)]

  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. 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]
  4. 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)]

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.

  1. 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]
  2. 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)]

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)]

  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. 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 Feb. 1 and May 1.
    [§ 33.07]
  4. 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)]

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)]

  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent.
  2. On July 1, accrues 12 percent and stops increasing.
    [§ 33.01(a)]
  3. 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 Feb. 1 and May 1.
    [§ 33.07]
  4. 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)]

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