When do Texas property taxes become delinquent, and what gets added?
Taxes are generally delinquent if not paid before February 1 of the year after they were imposed. Tax Code section 31.02(a) says taxes are due on receipt of the bill and delinquent if not paid before February 1 of the following year. The Texas Comptroller adds that if a bill is mailed after January 10, the delinquency date moves to the first day of a month that gives at least 21 days to pay.
Once a tax is delinquent, section 33.01 adds a penalty and interest:
- Penalty. Six percent for the first calendar month, plus one percent for each additional month before July 1. A tax delinquent on July 1 carries a total penalty of twelve percent.
- Interest. One percent for each month or part of a month the tax stays unpaid.
- After judgment. Both continue to accrue after a judgment is entered.
The Comptroller also notes that attorneys hired to collect delinquent accounts can add a penalty of up to 20 percent, and that a tax lien attaches to the property on January 1 each year. Delinquency is not an auction date. It means a taxing unit may sue.
How does a delinquent tax become a lawsuit and a sale?
A taxing unit may sue to foreclose its tax lien, and if it wins, the property can be ordered sold by an officer. The main steps and their statutes:
| Stage | What the statute provides | Tax Code |
|---|---|---|
| Delinquency | Unpaid before February 1 of the following year | 31.02 |
| Penalty and interest | Accrue while the tax is unpaid, including after judgment | 33.01 |
| Suit | A taxing unit may sue at any time after the tax is delinquent, in a court in the county where the tax was imposed | 33.41 |
| Other taxing units | A unit foreclosing a real property lien must join other units with delinquent-tax claims on the same property | 33.44 |
| Order of sale | Property ordered sold under foreclosure is sold by the officer charged with selling it | 34.01 |
| Redemption | Owner's right to buy the property back after the sale | 34.21 |
Section 33.41(a) sets no waiting period between delinquency and suit. How soon a unit sues is a question for that unit and its attorney.
What the sale involves (section 34.01):
- The officer gives written notice of the sale to each defendant under Rule 21a. Failure to send or receive it is not, by itself, enough to invalidate the sale.
- Sales generally take place at the county courthouse between 10 a.m. and 4 p.m. on the first Tuesday of a month, unless a county has authorized online bidding.
- An owner may file a written request that the property be divided so that only as much as needed is sold. It must reach the officer not later than the seventh day before the sale.
- If no sufficient bid is received, the property is bid off to the taxing unit.
- A sale to a purchaser other than a taxing unit extinguishes the tax liens included in the judgment, but does not affect personal liability for amounts the sale does not satisfy.
How long do you have to redeem after a tax sale?
Section 34.21 gives two years for qualifying property and 180 days for everything else, counted from when the deed is filed for record. This matches the summary on our back taxes guide.
- Two years. This applies to property that was the owner's residence homestead or land designated for agricultural use when the suit was filed, and to mineral interests. Under section 34.21(g), "land designated for agricultural use" means land whose agricultural appraisal application has been finally approved. The deadline is the second anniversary of the date the purchaser's deed is filed for record.
- 180 days. For other real property, the right must be exercised not later than the 180th day after the deed is filed for record.
- Premium. When redeeming from a private purchaser, the owner pays the bid, the recording fee and the purchaser's taxes, penalties, interest and costs, plus a premium. For the two-year category it is 25 percent in the first year and 50 percent in the second. For other property it cannot exceed 25 percent.
Redemption does not give you the right to use or possess the property or collect rents while it lasts (section 34.21(h)). It also cannot be transferred. Section 34.21(l) says any instrument purporting to transfer it is void. A buyer cannot simply purchase your right to redeem.
Can I sell my land before the tax sale?
Yes. An ordinary sale before the tax sale is separate from redemption. You sell to a buyer, and the delinquent taxes are paid from the proceeds at closing. After a tax sale, you are no longer selling. You are redeeming, under the rules above.
- Taxes must be cleared. The Comptroller states that a buyer cannot obtain clear title until all delinquent taxes on the property are paid.
- Get written payoffs. Ask every taxing unit and any collection attorney for a payoff good through the expected closing date. Penalty and interest keep accruing under section 33.01, so numbers change.
- Put the payoff in the contract. The contract should require the title company to pay the taxes from your proceeds.
- Watch the calendar. An offer or contract does not pause a suit or a sale date. The sale must close and the taxes be paid in time.
- Ask about payment plans. The Comptroller says installment plans of up to 36 months may be available, but are required only for residence homesteads.
See how long it takes to close on land. Nobody can promise a closing date.
If you already have a suit or sale date, call a Texas attorney now
Do not wait for an offer to solve it. Once a suit is filed or a sale is scheduled, deadlines are running.
- Read every court paper for response dates, and keep the citation, any judgment, any order of sale and any notice of sale.
- Whether the property counts as a residence homestead or agricultural land when the suit was filed affects the redemption period. An attorney can check your status.
- A request to divide the property before a sale must reach the officer by the seventh day before the sale.
Bring your deed, tax statements and every court paper.
Outside Texas, verify rather than transplant the rule
Tax collection rules differ by state, and often by county. Do not apply Texas dates, penalties or redemption periods to land elsewhere. Look up these points for the property's state:
- The delinquency date and the penalty and interest rules.
- Whether the state sells the property itself, a tax lien certificate or something else.
- The redemption statute: who may redeem, the period, the premium and what starts the clock.
- Notice requirements before a sale, and who handles collection.
The state's property tax code, the county tax office and a local attorney are the places to confirm each point. See the state pages for where StraightAcre reviews land.
What to ask the title company or an attorney
- Which taxing units have delinquent claims on this property, and what is each payoff through the closing date?
- Has a suit been filed, or a judgment or order of sale entered?
- Is a sale date set, and can a closing happen before it?
- How was the property classified when the suit was filed, and what redemption period applies if a sale occurs?
- Will the title company pay the taxes from my proceeds and confirm it in writing?
- Are there other liens or co-owners who must sign?
What a buyer (including StraightAcre) will want to see
- Your deed and a list of every owner.
- Current tax statements and any payoff letters.
- Any suit papers, judgment, order of sale or notice of sale.
- Proof of homestead or agricultural-use status, such as an approved agricultural appraisal application.
- Any installment agreement with a taxing unit.
StraightAcre's free parcel review is a preliminary public-record summary. It is not an appraisal, survey, title opinion or approval to build. Closings run through a licensed title or escrow company in the property's state.
This guide is general education, not legal or tax advice. Confirm your situation with a Texas attorney.
Sources and further reading
Related guides
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