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Penalty 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.

Type of Tax Bill Delinquency Date Penalty Interest

Tax bills based on omitted property and not taxed in prior tax year [§ 25.21]. These tax bills include the back taxes and if an appraisal district did not have actual or constructive notice of an improvement while the land did not escape taxation, an additional 1 percent interest for each month from when the taxes would have become delinquent if they had been imposed in the proper year.
[§ 26.09(d)]

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)] 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)]

Tax bills based on expiration of tax deferral or abatement for a 65 or older homeowner if taxes were delinquent at the start of the deferral or abatement.
[§ 33.06]

These bills include all unpaid taxes, any penalties or interest that accrued before the deferral or abatement started, if applicable, and interest at an annual rate of 8 percent for the period of the deferral or abatement.

The taxes are delinquent based on the day the taxes would have been delinquent if there had been no deferral or abatement, but no penalty or interest may be applied during the period of the deferral or abatement.

  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent, beginning when the deferral or abatement ends.
  2. On July 1 after the deferral or abatement ends, 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. This penalty may not be applied until the 181st day after the end of the deferral or abatement.
    [§ 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. This penalty may not be applied until the 181st day after the end of the deferral or abatement.
    [§ 33.08]

One percent for each month or portion of month tax remains delinquent after deferral or abatement ends.
[§§ 33.01(c) and 33.06(d)]

Tax bills based on expiration of tax deferral or abatement for an appreciating residence homestead.
[§ 33.065]

These bills include all unpaid taxes, any penalties or interest that accrued before the deferral or abatement started, if applicable, and interest at an annual rate of 8 percent for the period of the deferral or abatement.

The taxes are delinquent based on the day the taxes would have been delinquent if there had been no deferral or abatement, but no penalty or interest may be applied during the period of the deferral or abatement.

  1. Six percent for first month or portion of month, plus 1 percent for each additional month delinquent, beginning when the deferral or abatement ends.
  2. On July 1 after the deferral or abatement ends, 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. This penalty may not be applied until the 91st day after the end of the deferral or abatement.
    [§ 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. This penalty may not be applied until the 91st day after the end of the deferral or abatement.
    [§ 33.08]

One percent for each month or portion of month tax remains delinquent after deferral or abatement ends.
[§§ 33.01(c) and 33.06(d)]

Tax bills for deficiency in motor vehicle, boat and motor, heavy equipment and manufactured housing inventory tax escrow accounts.
[§§ 23.122(j), 23.1242(j), 23.125(j), and 23.128(j)]

Feb. 1
[§§ 23.122(k), 23.1242(j), 23.125(k), and 23.128(j)]

  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.
[§§ 23.122(k), 23.1242(j), 23.215(k), 23.128(j), and 33.01(c)]

Penalty on renditions filed late.

Renditions are due on Apr. 15 unless extended by the Chief Appraiser to either May 15 or May 31. The penalty for filing late becomes part of the original tax bill.
[§§ 22.23 and 22.28]

  1. If tax bill mailed on or before Jan. 10, then it becomes 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) 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)]

Penalty on renditions filed late after exemption expires or is denied.
[§ 22.02(a)]

The rendition is late 30 days after the expiration or denial of an exemption on the property.
[§ 22.02]

  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) 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)]

Early penalty on personal property.
[§ 33.11]

  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. The tax accrues a penalty of up to 20 percent on the later of 60 days after the delinquency date or the date the taxes become subject to a contract with an attorney for collection.

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

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