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Miscellaneous 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.

Miscellaneous Tax Bills

Type of Tax Bill Delinquency Date Penalty Interest

Tax bills based on four installment payments for age 65 or older or disabled.
[§31.031]

  1. If regular tax delinquency dates are not postponed until May 1, the first payment must be made by Feb. 1. The remaining three payments become delinquent on Apr. 1, June 1, and Aug. 1.
    [§ 31.101(a)]
  2. The first payment may be made by March 1, but penalty and interest will apply. The remaining three payments become delinquent on April 1, June 1, and Aug. 1.
  3. If regular tax delinquency dates are postponed until May 1 or later, then the delinquency dates for payments are all extended by the same number of months the regular tax bill was postponed.
    [§ 31.031(d)]
  1. Six percent of the delinquent installment amount.
    [§ 31.031(b)]
  2. 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]
  3. 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 four installment payments for disaster victim homeowners and qualifying businesses.
[§ 31.032]

If the first installment payment is delinquent, the taxpayer may not pay remaining taxes in installments.

  1. If regular tax delinquency dates are not postponed until May 1, the first payment must be made by Feb. 1. The remaining three payments are delinquent on Apr. 1, June 1, and Aug 1.
    [§ 31.101(a)]
  2. If regular tax delinquency dates are postponed until May 1 or later, then the delinquency dates for payments are all extended by the same number of months the regular tax bill was postponed. The third installment deadline may not be extended beyond Dec. 31.
    [§ 31.032(e)]
  1. Six percent of the delinquent installment amount.
    [§ 31.032(c)]
  2. 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]
  3. 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 for nonperformance of service in lieu of payment of taxes.
[§§ 31.035, 31.036, and 31.037]

  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)]

    [§ 31.035(e)]
  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]

    [§ 31.035(e)]

One percent for each month or portion of month tax remains delinquent.
[§§ 33.01(c)
and 31.035(e)]

Tax bills for person on active duty with the military during a war or national emergency.
[§ 31.02(b)]

NOTE: The taxes are delinquent and accrue penalties and interest with all other tax bills. The penalties and interest are waived if the taxes are paid on a timely basis. Timely payments are those made within 60 days of:

  1. The covered person being discharged from active duty.
  2. The covered person returning to the state for more than 10 days.
  3. The covered person returning to non-active status in the Reserves or National Guard.
  4. The war or national emergency ends.
  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)]
  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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