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Land Use 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.

Land Use Tax Bills

Type of Tax Bill Delinquency Date Penalty Interest

Tax bills including penalty for applications filed late for agricultural, open-space and timberland.
[§§ 23.431, 23.541, and 23.751]

When an application is filed late and approved, there is a penalty of 10 percent of the difference between the tax imposed and the tax that would have been imposed at market value included in the tax bill.

  1. If tax bill mailed on or 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 next month that provides at least 21 days for payment.
    [§ 31.04(a)]

[§§ 23.43(d), 23.541(d), and 23.751(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]

[§§ 23.43(d), 23.541(d), and 23.751(d)].

One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]

Tax bills including penalty for violating deed restriction for recreational, park, scenic or public access airport property land.
[§§ 23.87(c) and 23.97(c)]

  1. If tax bill mailed on or 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 next month that provides at least 21 days for payment.
    [§ 31.04(a)]

[§§ 23.87(c) and 23.97(c)]

  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]

[§§ 23.87(c) and 23.97(c)]

One percent for each month or portion of month tax remains delinquent.
[§ 33.01(c)]

Rollback bills for changes in use of open-space, timberland (1-d-1), or restricted use timberland. The bill includes the taxes for the previous five years plus interest on those taxes calculated at 7 percent annual rate from when they would have become due.
[§§ 23.55, 23.76, and 23.9807]

The next Feb. 1 that is at least 20 days after the bill is delivered to the land owner.
[§§ 23.46(c), 23.55(e), 23.76(e), and 23.9807(f)]

  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]

[§§ 23.55(e), 23.76(e), and 23.9807(f)]

One percent for each month or portion of month tax remains delinquent.
[§§ 23.55(e) 23.76(e), 23.9807(f), and 33.01(c)]

Rollback bills for changes in use of agricultural land. The bill includes the taxes for the previous three years plus interest on those taxes calculated at 1 percent per month or portion of a month from when they would have become due.
[§ 23.46]

The next Feb. 1 that is at least 20 days after the bill is delivered to the land owner.
[§ 23.46(c)]

  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]

[§ 23.46(c)]

One percent for each month or portion of month tax remains delinquent.
[§§ 23.46(c) and 33.01(c)]

Rollback bills for property that is no longer subject to a deed restriction or that changes use. The bill includes the taxes for the previous five years plus interest on those taxes calculated at 7 percent annual rate from when they would have become due.
[§§ 23.86 and 23.96]

Next regular tax delinquency date that is more than 10 days after this bill is delivered.
[§§ 23.86(c) and 23.96(c)]

  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]

[§§ 23.87(c) and 23.97(c)]

One percent for each month or portion of month tax remains delinquent.
[§§ 23.87(c), 23.97(c), and 33.01(c)]

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